s2000 car cost

[Crystalix]

I am in a project for my university and I need references concerning the cost of a s2000 rally car (manufacturing + developping cost).
Any help would be appreciated, thx!

[Gatecrasher]

FIA Rule: Must be for sale at a maximum price of €168,000.

Given that most manufacturers look on this as promotional events they still need to control costs I would doubt it would be more than 2x the above.