That would depend upon the antibody costs. Go to Virostat or other suppliers for pricing on various antibodies and then calculate how much antibody is needed for coating wells in the ELISA microtiter plate. You'll then have a basis material cost for the major test component. I'd guess $75-100 per test for those where an antibody has to be made and $50 or less for those where commercially available antibodies are used. A lot of picoliters of antibody are available in a milliliter of antibody and much would depend on how many tests are to be performed on a 96 well plate, what the configuration of wells would be for simple detection and identification, and whether or not they're testing for AST simultaneously. There will be other materials and steps outlined in whatever the testing protocol happens to be.
The CEO apparently was right on with his statement earlier this year regarding manipulators and company updates.