You are forgetting that there is no such thing as a 0.06 div coming.. Simply made up number.
....
In reality it will be nowhere near 0.06 per share.
show your math.
The cost of manufacture has already been accounted for, in previous dividends. We paid for this development upfront, not at the end. The company won't be subtracting manufacturing cost from hardware sales to determine dividend.
We're looking at sale price - shipping costs/400,000.