The owner of an audio store once told me the price of speakers goes like this:
$5000 is the cost to manufacture.
$10,000 is the cost to the retailer, representing a 100% markup (50% margin)
$20,000 is the retail MSRP. Again, a 100% markup (50% margin)
By this formula, the $36K speaker cost $9K to build. The $43K speaker cost $10.75K. Could the cost to build have gone up by $1700? Sure.