My *guess* is that you sorely underestimate the testing cost involved.If there are 10 people testing, the model allows *each of them* $100K annually for associated costs plus $100K per year for salary/benefits. 20 people? The model still works. If some of them come and go you can still calculate the FTE and get a magic "sales figure" to achieve the desired profit. I don't think it's much of an underestimation. ;-)
"... They ne'er cared for us
yet: suffer us to famish, and their store-houses
crammed with grain; make edicts for usury, to
support usurers; repeal daily any wholesome act
established against the rich, and provide more
piercing statutes daily, to chain up and restrain
the poor. If the wars eat us not up, they will; and
there's all the love they bear us."
-- Shakespeare: Coriolanus, Act 1, scene 1
