Also another huge indirect cost: law departments to sue all the copycats who infringe on all the R&D where millions were spent developing the item. Legal costs are huge when protecting patents and copyrights.
You have a valid point about any product sold to consumers. Why does it cost so much to buy a sandwich or hot dog and soda at most places? The raw ingredients cost pennies. The time invested in slapping it together is measured in a few minutes. Yet there are huge profit margins on over the counter food sold to consumers. It's not fair, I tell you, they should sell it at cost!