This website was used because they are not only selling miners but also quote chips up to quantity 10,000:
https://ehash.com/product/avalon3-single-module-300ghs/This guestimate is done on their 295 Gh/s, 342W BTC miner unit which uses 50 chips and sells for 0.73 BTC
1) PCB + 50 chips @ 10,000 batch price = $65
2) Fan, heatsink, cables, misc hardware = $25
3) assembly + inspection + test + packaging + assembly overhead = $25
Subtotal = $115 which is about 0.2 BTC @ $600
Presently if it's mining while still in inventory, it's making about $10/day