$45 Million USD for a light subsonic fighter platform made out of composites, limited high G capability, no slats and speeds no greater than a Learjet?
From what they have shown so far their fighter doesn't have multimillion USD engines nor does it have multi million USD radars hell according to them it doesn't even have a fly by wire system and it's Airframe is sure as hell not made out of large % of high end Ti & Al composites
I'm pretty sure neither IRIAF or the IRGC AF would be stupid enough to pay that much for such a low end platform so either the Aircraft they are referring too is nothing like the one they showed or it's a simple typo and the true number is more like $4.5 Million not $45 Million which would make more sense
1.The two engines if they are domestically produced versions of the OWJ engines shouldn't cost even as much as $500K which should also include a backup engine for each aircraft and that's only if they are the afterburner versions
2. It's Airframe, Hydraulics, landing gear & moving surfaces with a few spares put together shouldn't cost even close to $1 Million USD especially if it's domestically produced.
3. As for it's Electronics, Avionics, Sensor pks, cockpit & pilot gear With no HUD or Helmet mounted display or a multi million USD radar or other electronics that require high G capability at various altitudes would at max cost $2 Million USD combined.
4. At best another $1M per unit for R&D cost & other service charges.
FYI everyone should look up how much Learjet cost these days and companies making Learjet and parts & subsystems for the Learjet make a huge profit on each aircraft & part and even they have more expensive Airframes, engines, electronics & Avionics... than the Q-313 Iran has shown so far
https://en.wikipedia.org/wiki/Learjet_70/75