There were some speculative production cost figures in a previous thread a long, long time ago, but I don't know where it is anymore. My guess would be, for an O Matter, it would be 50% markup to the retailer. So if on an $80, I would figure it to be something like this: $3 for the frame, $2 for misc and overhead, $6 to recoup and profit off of R&D, and $9 for marketing.