SASless, IIRC, the number you cited looked a lot like a UH-60M flyaway cost ... are you sure S-92 to a Mil Spec is that low?
I take a peek at the Canadian figures for their buy
(Granted, a notoriously unreliable source, wikipedia)
Unit costUS$32 million
[citation needed
CH-148 appears looks to cost about 30 million dollar each. Or so. .
I have no idea what numbers/support/parts/spares and all that goes into such a number.
Also, given numbers of a buy, if one bought in the dozens the price might go down ... you seem to have lowballed it, that's all.
EDIT:
OK, from a defense news article on Ch-148. (Accuracy unknown).
28 maritime helicopters ... by 2010 ... cost of purchasing, providing 20 years of in-service support for, training personnel for, and extra spending to keep the CH-124 Sea King fleet operational during project delays ... C$ 6.2 billion.
Not sure how to break that down to a per unit flyaway cost, to be honest, given how muddy the cost categories are.