from the wiki page:
The Air Force has said the MOAB has a unit price of $170,000, but this is a historical unit cost made in the mid-2000s and various factors of the bomb's atypical development process have made exact cost estimation difficult. The Air Force Research Lab generated the value based on already existing parts such as bomb casing and metals, and since the bomb was built in-house, they did not pay for outside research or have standard procurement costs associated with it. MOAB was a "crash project" developed for use against an adversary with uncertain tactics on unfamiliar terrain, and so was an effort to meet an urgent need rather than a formal program.






