VOIP SIP Hardware USB Device

My customer is looking for some one to give him pricing to produce a VOIP device just like MagicJack that will allow his customers to access hi VOIP server.
As you know these are only $20.00 and I think if your a dealer you get a lot better price than that so he hopes to get these for $8.00 to $10.00 each in lots of 1000 to 3000.
So list all the fees to make this device and also know he wants all rights and to the Gerber PCB files.
If there are no bids under $11.00 there may be no winner.
All factories will need to have factory audit and verify ID.
Again your bid should be for the cost of 1 unit only not including any tooling or fixture fees you can list other fees in a PM.
If this system will not allow you to bid below $30.00 then just bid $30.00 and put price per unit in PM