Let’s say it costs 5 billion to design a car (it goes as high as 6 billion) and another 2-3 billion to create all the molds and custom tooling and change over a factory. If you sell 10 million cars, that overhead costs $800 per car. If you sell only 1 million, that’s $8,000 per car. Some sports cars sell even fewer units than that. This is the biggest reason prices are higher.
No product is based on the price of manufacture, it's based on the price people are willing to pay.