The document provides a comprehensive reverse costing analysis of the Heimann sensor HTPA32x32D, an infrared thermopile array sensor, focusing on its technology, manufacturing costs, and estimated selling prices. It details the sensor's features, including a resolution of 32x32 pixels, internal framerate adjustments, and the use of a cost-efficient silicon lens. The report includes comparisons with other thermopile sensors and microbolometers, outlining manufacturing processes and costs associated with various components.