I look at the prices in the PRD and it appears to be 27,500 gp x (stat bonus).
But my point from my last post is that cutting corners doesn't save you any money, unless the rules say that it saves you money. Which as far as I can tell, they don't.
That doesn't seem to match any of the existing formulas... *confused*
...And no, it doesn't save any money, merely time.
EDIT: Hmm...some of the lesser tomes still don't add up.
You can not create it until your caster level is at least 17th level . So no you can not create one until you could cast wish normally anyway at 17(wiz) or 18(Sor) level.