That's the problem of the publisher. I can't do their cost calculations. It's fourty years since I did at a college-prep school for economics in Germany all kinds of cost calculations even using calculus, and even back then I found it terribly boring. Obviously. Soedesco got it down and they are doing it right, at least they are publishing more and more games and even among them great ones.
I have around ten games by Soedesco on my shelves, for half of them I paid the normal retail price. I consider myself a good and rational customer.