Textron not only builds Cessnas, they also build the engines for Piper.
Most Pipers use Lycoming engines. Just the core value on a run-out engine is $8,000. The sad part is the fact that it's really nothing more than a 50 year old Volkwagen engine that costs about $200 in parts to rebuild.
That other $12,800 is for the lawyers. It just sits in escrow until the lawyers come claim it.
Thanks a lot, all you lawyers out there.