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Can't help you with the cost of guns, but many years ago I worked for a software company and it cost an estimated $25.00 to produce a package that retailed for $250.00, If i recall correctly we actually sold it for about $100.00. Yes that included development costs, production costs AND all overhead including Customer Service, Technical Support, and administrative/facility costs to the company. That gave us about 400% profit margin and then there was about another 150% increase in price as it went thru distribution and retail channels.
Most things that are sold are very good for the manufacturer and distributer, not quite so good for the retail outfit and terrible for the sales person.
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