The H1B salary requirements are based on prevailing wages for the job location. So for Software developers in San Francisco, based on the experience level of the job that will be:

Level 1 Wage:$65.24 / Hour - $135,699 / Year Level 2 Wage:$77.71 / Hour - $161,637 / Year Level 3 Wage:$90.18 / Hour - $187,574 / Year Level 4 Wage:$102.65 / Hour - $213,512 / Year

(Compared to the all levels $175k occupational median vs the $74k all occupation median.)

(Backing this up... though as I write this, the site with the source data is down - https://flag.dol.gov/programs/prevailingwages ... so using one that uses that data... https://flcprevailingwage.com )

Software Developer (15-1252). Eau Claire County. Bachelors degree. 0 experience.

The prevailing wage is Level 1 Wage:$36.54 / Hour - $76,003 / Year

Change it to San Francisco County.

Level 1 Wage:$65.24 / Hour - $135,699 / Year

And so, as noted... it is location dependent.