I don't think costs or labor has anything to do with price. Every manufacturer in a competitively vibrant market should do whatever they can to charge the highest amount possible. The market and competition will dictate what price is ultimately set. How does one determine a proper multiple of cost of goods anyway? What is fair? There is no fair in a free market, only what the consumer will bear and what the competition will allow. Lets not be naive. Except for a very few instances, every manufacturer wants to make the most money possible while every consumer wants to spend the least amount of money as possible. It is this relationship that helps to determine "proper" pricing. If someone thinks the price of something is too high, they have the choice to simply not buy it. If enough people choose not to buy a product, the manufacturer has a choice to either lower price or go out of business. And if someone does have the cash to spend $350K on a pair of amps, more power to them. I can't and I won't. Even if I did I won't buy why bash the manufacturer for selling this product? Obviously, someone is buying it. You may think its absurd to spend $350K on amps but realize that people in many parts of the world will think that is just as absurd for anyone to spend $3 on a cup of coffee or bottle of water.
Of course if a manufacturer has a monopoly then I can see where examples of price gouging can occur.
Of course if a manufacturer has a monopoly then I can see where examples of price gouging can occur.