$400 is not at all unreasonable for a quality helmet.
If you have a $10 head, get a $10 helmet.
Hey, does that mean your head is only worth $400?
What about tax?
Insurance?
Warranty?
Is there a rough use disclaimer clause?
PS: What colors do those $10 helmets come in?? Put me down for 40 of them, XL. Thanks. :-)