>>I would like to know the average cost per line of code for a softare company. I'm referring specifically to debugged, documented, optimized software deployed in a commercial product. Thanks!
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>Wait! Take a step back. I'm not talking about trying to spec out a specific project. I need the kind of statistic that Dataquest or International Data Corp throws around. The kind of number you see on a business plan for an unborn software company when they are roughly trying to estimate what a 5-million line software project will cost them.
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>So far, the estimates I have found are from $50 to $200 per line, with the "average" being $100.

It depends on what language you are using, what platform you are developing for, and what area of the country you are in. There isn't just one dollar amount that can be applied across the board.