Can I do a cma on a manufactured home with a like model sfr?

[Matthew Koch]

If a manufactured home is built with less materials but same square footage and amenities like same bathrooms and bedrooms but the value of a manufactured home Is a 100 bucks a square foot but the single family home Is at 125 or 200 a square foot then how is it ok or allowed to compare the 2 for determining a properties worth? What am I missing or not seeing? The amount of materials and cost that goes into creating a sfr such as foundation is sometimes stronger or frame work is laid out better or more intricately to hold and support more of the house other than a Manufactured home?