why? might helpus to understand what you mean.
simplest, take cost per 10,000 tray (or whatever) and divide by 20,000 for c2q or 10,000 for i7/i5.
or take cost of a fab, estimate the number of dies per day, add in the cost of raw materials and staff and R&D costs and hey presto.
or assume a 20-40% profit margin to allow for more R&D and shareholder value, and subtract that % from the shop price, subtract their margin and there you are...