What do you think the cost is to manufacturer the micro Arranger? $50 - $100.00 USD?

Feasibility study, Market research costs divided per projected unit sold.
Design costs, both for the keyboard case itself and for the packaging, (Russ surely has a better grasp of those), also divided per projected unit sold.
Design costs, for the innards of the unit, divided per projected unit sold.
Components procurement costs
Assembly costs per unit.
Actual packaging costs, per unit.
Rewriting-Editing Manuals etc
Advertising costs
Warranty costs (projected) also divided per unit.
Transport costs.

Probably only a few people in the world know the real number.

Actually i think the only thing they had for cheap was the content itself.

And so the man had troubles with the company sequence center – he called a repairman who replaced a small screw; that took him a total of 10m minutes. The owner received a bill for $295. He asked for a cost explanation – the repair man said;

$1.10 for the screw and $293.90 for my knowledge of knowing where to put the screw.

Hope this fits??? John C.

that's a lot of money just to get screwed

What difference does it makes to You?

As Trident already told You, it's quite difficult question to answer (it's not the same as price of production that consists of parts and labor cost because there are also research&development and marketing related cost).

Anyway You always pay the selling price, and not the manufacturer cost.