A report which contains the following:
- A detailed bill-of-materials for the final product. (Get a sample BOM from your sponsor and follow their style. Note that your BOM wants to be complete...down to the fasteners, duct tape, instruction manuals and packaging.)
- Details of manufacturing cost.
- Recommendation for manufacturing processes (molding, machining, ....) along with cost estimates.
- Recommendation for where manufacturing is to occur (in-house, contract,...) along with cost estimates. If you are recommending in-house assembly, specify where (facility, building, etc.). If you are recommending contract manufacturing, recommend a specific vendor and provide name, address, phone number and manufacturing capability.
Read Chapter 11, "Design for Manufacturing", of Ulrich and Eppinger.. Use Exhibits 6, 7, 8, 9 and 16 as a style for presenting mfg costs. Even better, get a sample of a costing document for a similar product made by your project sponsor and follow their style.