The cost of a pharmaceutical and/or a medical device is really not connected to actual manufacturing costs. The costs that always need to be factored in are clinical trial costs, legal costs, marketing costs etc.
I always found it rather simplistic when people say "but it only costs this much, why must they make huge profits by charging whatever".
It shows a lack of appreciation of what costs need to be covered. And, the big one that few consider, is covering the costs of failed drugs and/or medical devices that cost the company a ton of money. Those costs have to be recovered from those successful endeavors.
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