Materials

Whilst the internal material of the cabinet remains the same (i.e 'White'), the outer coating (external finishes) like the doors, drawer fronts, end panels, kickboards, etc, normally have the single biggest impact on the bottom line cost. For example, a laminated kitchen is much cheaper than a polyurethane painted kitchen, and if you have 15 cabinets in your design, then there will be a big cost difference between comparing these two materials over the whole project. 

Laminate finishes are the lowest cost, followed by vinyl wrap and then polyurethane (2-pack painted) finishes.

For some people switching materials is an option as it can save a lot of money, but for others it is simply not an option. This is a choice that you need to make when looking at materials.