You are correct. For reasons of expediency I did not mention that there's a "difficulty" factor which is usually expressed by a variable LOC/hour rate. e.g., Se

You are correct. For reasons of expediency I did not mention that there's a "difficulty" factor which is usually expressed by a variable LOC/hour rate. e.g., Server backend code might be estimated at 100 LOC/day whereas code for an 8-bit embedded controller might be 10 LOC/day.