The title pretty much says it all! This website has a plethora of information ranging from training cost guidelines, to estimating development hours, and development time for e-learning modules. This is a great place to look in determining how many hours it may actually take to develop the specified item.
Similar to the above resource, it provides cost breakdown for faculty developming distance learning (web courses)
What I like most about this article is its honest perspective in determining how much time a given activity takes, using something called the “fudge ratio”. Of course this seems completely inapplicable but it can be applied in an instructional design team.