Separate design fees from PCB manufacturing costs
The one-time development budget may cover requirements clarification, schematics, PCB layout, software and validation. Per-board production costs include the bare PCB, electronic components, assembly, programming, inspection and final assembly where required. Custom test fixtures, enclosure development and external laboratory work are defined separately. Combining everything into a single 'PCB price' makes it harder to understand which costs recur in later production orders.
For example, the initial design and software work for a remote temperature monitor is not repeated for every subsequent board. However, the sensor, processor, communication module and testing add cost to every unit. New features or hardware changes may require a new development budget. The first quotation should also identify the approved version and quantity assumptions used to calculate later repeat orders.