Unit cost calculation

[Weasel]

Hi All; I am trying to determine how a units cost is arrived at, I read the manual and such and all I could find was: "The cost to buy one of these items, at 70 experience points. It is up to you to determine this - look at other things and see how your unit relates in capability, for that date range as well"

So is that it, is the value of a tank just a made up number? For example, a T34/85_44 cost 86pts in 1945 while a PzIVh cost 111pts in 1945, only a marginal difference in cost yet 57K T34s were built while 3K PzIV were built, a ratio of about 700%. If just taking rarity into account then the T34 should cost about 26pts.

Thus wondering if other stuff is taken into account like gun ability, mobility, crew survival etc that calculates the cost like the armourcalc does.