Not a Boffin,
Not a mathematician, either, clearly.
The Tranche 2 Typhoon costs £37 m a pop, if you're talking flyaway/unit production price - in order to get a comparable figure to US prices.
We know that the Tranche Two global contract was was "worth €13 Bn" for al 236 Tranche 2 aircraft. That’s €55.08 m each. On 17 December 2004, when that contract was signed, the €/£ rate was 0.68545, so €55.08 = £37.76 m. For interest, that was then equivalent to $73 m (you can look up the exchange rates for that day at:
FRB: H.10 Release--Foreign Exchange Rates--December 20, 2004).
The NAO changed the basis on which it calculates what it calls a UPC a few years back, so that it's no longer a true UPC (it includes fixed costs for all three tranches, but is divided by only on-contract aircraft in T1 and T2, it includes what would go into a US unit weapons system cost, etc.).
That's closer than you'd expect to the Super Hornet price (we wouldn't get them for $55m a pop!), and it's a sight less than $122 m for an F-35B.
If you want a second FJ, go Gripen. They've landed it on a carrier in their sim already......
So if we dumped CVF and bought a simulated carrier.....