RE: 3,200 units @ 798.00 = 2,553,600.oo I'm thinking you took the 798 out the NR that stated how much the exam cost was.
The company also said that it's the 1 million dollars intake from Warrants that provided for the order for 3200 units/pens.
Worst case, that would be 312$ per pen. Given there are one time setup fees for the production line, contract fees, and a host of other fees, I'm positive the actual unit cost is much lower than that.
I'm guessing this is the quick calculation they want people to make in order to hide actual costs. Nothing says the entire million was spent on doing this.
What we really need is a sense of the gross profit.