There are now many shops offering to custom-build drawer boxes, even in small quantities. I've been wondering if they'd make sense for me. After all, they're all tooled up to make boxes quickly. I'm just one guy in a garage-sized shop. Perhaps I should be subbing out routine things like drawer boxes. So recently when I was building a bunch of drawer boxes I kept track of the materials cost and manhours which went into the boxes.
These particular drawers are 48"x36"x3" (think flat file), and I built 8 of them. The sides, front, and back are 5/8" soft maple. They're machine-dovetailed at all four corners. The bottoms are 1/2" maple ply. They have three sprayed coats of waterborne varnish.
I spent $275 on materials (four sheets of plywood, 30 bdft of lumber, and a half-gallon of finish). I spent 15 hours building them, including the lumberyard trip.
For comparison, I pulled prices from Unique Drawer Box (ubc.cc). They're in California, like me, to control the freight cost. And they have an online price calculator. Their price for these eight drawers would be $858, including delivery.
That is, I'd have to value my time in the shop at more than $39/hour to justify buying these drawers instead of building them.