Richard,

I see from your post that you appear to be expecting the production units to be hand-soldered. Avoid this. Hand soldering is fine when the tech (who reports to you) builds the first one, but eventually you'll see a few defects here and there, mostly intermittent. Intermittent failures will kill your business.

You should plan to use a top quality contract manufacturer; with only 200 units a year you'll have a very hard time developing quality control. Therefore, your business case should use assembled pcb quotes instead of direct material costs.

Surface mount is going to be required; many important through-hole parts will not be converted to Pb-free which is a 2006 EU requirement.

-Mike