I have to agree about the pricing in the cycling world, they blow me away sometimes; in the same way performance blows me away at the quote of a new sail. I don't know what Performance's markup for sails is, but I know the markup for bikes can be astronomical.
is your "mark up" based on raw materials? how about manufacturing equipment costs and overhead? and R&D? I was pretty amazed watching them in the wind tunnels with Lance a few years ago, detecting where dimples in the clothing have the best air flow, etc
