The cost of this credit is project-specific.
Having access to views depends on location and building form. The geometry of a project (such as a shallower floor plate) can increase access to views. Urban core, zero-lot-line projects often have more difficulty with this strategy than suburban or rural projects. However, there are also interior design considerations that any project can use, such as the use of transparent interior partitions to allow views through the walls of offices and conference rooms.
These design options may affect construction cost, but such a major design decision is likely to be based on many factors—not just one LEED credit—and could just as easily be part of a well-integrated design that decreases costs. The cost of this credit is therefore project-specific, and best considered in the scope of project goals.