Within the commercial world Boeing's are currently trying to introduce a 15% levy on everyone to do with anything with Boeing simulators!
Which is actually quite cheap and extremely reasonable. The Data that Airbus provided to CAE for the A380 was considerably more than 15%.
The cost of synthetic training devices is not an easy question to answer as again it will much depend on the result of the TNA. What do you want the simulator to do for instance? A civvy airliner simulator is quite cheap as the "simulation" doesn't do anything. The only thing being simulated is the aircraft and its systems. A complex military simulator such as those as Benson is very, very expensive as the "simulation" has to react to the actions of the crew. For instance, should a crew stray into the MEZ of a SAM battery then the simulation must provide for the aircraft to be shot at. The military simulation has to provide for other models of Ships, Aircraft etc which should replicate as much as possible the real thing. i.e. to be able to teach Deck landings in the Merlin / Lynx simulators requires the simulation to provide realistic sea conditions where the ship model pitches and rolls as it would for real.
As a broad rule of thumb though, the average military simulator will cost in the region of 2 or 3 of the real aircraft cost.