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the cost of a virus

This article from Jan 30 at CNN.com contains an interesting statistic:

“The largest cost will come from medium-to-small sized companies with 400 employees or less, said Andy Cummins, CEO of technology services firm U.S. Networks. “We think MyDoom will cost these companies $48,000 to $58,000 (each) to secure themselves from MyDoom," he said, adding that his systems will see an estimated 1,000 occurrences of the worm in the next 14 days.“

Does anyone have any idea how a figure like that would be calculated? $48,000 divided by 400 employees is $120 per person. Is that the cost of new AV software? Is “lost productivity“ factored in somehow? Does this figure seem high to you?

[via /.]

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