If you read this press release from the ALAE they reckon £26/man-hour in Eastern Europe.
ALAE Press Release
The cynic in me reckons that the beancounters shift overheads around to muddy the waters and justify their decisions to outsource overseas.
There will be overheads associated with this £26 in supporting the work at this end (Liaison, Tech Services, Records etc). Whether they add this to their final calculations I don't know.