Kurt, you're absolutely correct on the "actual cost" of manufacturing the vent line filter. But, a manufacturing company has to add a lot of extras to those costs, that are incorporated into their costs of being in business. Such as wages and salaries, health insurance for employees, tooling, packaging, labels and instruction sheets, building maintenance, fire insurance, property taxes, corporate taxes, and the whole nine yards - plus a percentage added in for profit. In the overall scheme of things, the actual materials cost is probably the smallest single production cost.