Sometimes price reflects production costs. For example, maybe when they shut down the assembly line to switch over from making Harley shocks to Goldwing shocks, they might have just finished producing 20,000 Harley shocks, and now they they are shutting it down to make 40 Goldwing shocks. Each shut down is 4 hours ... or 4 hours of no production. The shutdown cost is part of the cost to build each shock. For the GW shock, the 4 hours of lost time has to be absorbed by only 40 units.