There's a helluva lot to consider when it comes to building tunnelled subway, so napkin-math is generally kind of lame. Your costs are going to vary wildly depending on things like the existing underground infrastructure in the area, property expropriation, how deep your tunnel needs to go, connections to existing rail, environmental concerns, etc, etc, etc. In some places it will cost half a billion dollars or more to build a kilometre of subway (The bit of the DRL that would go through the CBD will likely be crazy expensive) while in others you might get away with $150m/km or even lower. It's not like the per kilometre figure really means anything - it's derived by taking the total project cost (often including vehicles and yard construction) and dividing by the length of the route. It's essentially meaningless. The total figure is what's important.