Bah!
The board cost me close to $45 when all factors were costed in. More than $10 added for the official (inadequately ventilated less'n you leave panels off) case, ten bucks for a decent power supply and cabling for it. And whatever micro SD card they plugged in, say another $10 but probably more.
So not really such a mark-up when judged by build-it-retail metrics. And getting the O/S in and all the bits playing nicely was a tad more intense and time consuming than with previous Pi models (I have model Bs going back to the first one and speak from actual hands-on experience) and that don't come free if someone else is doing it for you.
And if you still think it's usurious DON'T BUY IT.