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Cost per SF tends to drop as the fixed costs get spread over a larger base, but, Price per SF tends to increase as more hiigher end finish is applied.
a small 1960’s house of 1200 SF, would have carpet or tile floors, and plaster walls.
a 2005 mcmansion will have spotted owl mosaic and giant crown molds.
at leas tthe corrleation is bigger house higer $/SF on price. through about 1500 SF, then it starts to rise again on the small end.