Research and development involved in making a set of cans for this car is pretty much the same as any other. So are the costs of labor, materials and other factors. About the only thing that varies is the potential size of the market with which you can spread out your ball rolling costs.
If you would like to be amused do a search for the AP exhaust which I believe everyone knows at this point is exactly the same. Not sort of the same, not close, exactly the same. Made on the same jigs with the same equipment out of the same materials in the same factory but retailing at 1750. If you're keeping score thats 3 times what the exact same part with the Megan Racing name on it goes for. The amusing part is that the talk on those threads is of much higher quality than this one and yet the only difference is the name and the fact that it retails for three times as much. Must be all that extra research and development... lol
2012 E92 Space Grey with fox red/black/black, comp, premium, DCT, premium sound, sirius, heated seats.