The timely and predictable cost of the Lynx x-ray mirror assembly (XMA) is an essential element of the mission concept. We present an analytic model for the cost, schedule, and risk for the manufacture of a generalized system of many parts, and apply it to preliminary data of the manufacturing process for the XMA. The manufacturing process is modeled as a series of G / G / w queues. The optimization of the manufacturing process, to minimize total process time, comes from the selection of the value of w, the number of servers performing each step in the manufacturing process, to avoid bottlenecks and minimizing idle servers. This analysis also includes the effects of finite process yield on cost and schedule. The cost model is parameterized by the various elements of cost, including the production time, thus linking the cost and schedule models. The system of coupled equations is the cost and schedule model. The process data that must be collected on the manufacturing process during the ongoing technology development process such as process times, yields, and distributions is identified. We conclude with the next steps that will be taken to make this analysis more complete.