Cos ya a lazy git 
You still smarting about that "old as dirt" comment Sammy?
And yeah, I'm very lazy, but I'll tell you now that the correct answer is that the material cost alone would come close to consuming 100 bucks, and that's fine if Tom is happy to work for free, because there's a good 8 hours (or more, I'm just guessing) work in machining up one set of rear sets, once you've designed them, and tooled up for that particular project, of course.
In comparison, my coolers work out at about 70% of the selling price, which is still not a lot when I rationalise that I'm working for less than 10 bucks an hour, but it's 10 tax free dollars, and it's only a hobby thing for me anyway, so I guess I shouldn't gripe. The problem with making accessories for old jap bikes is that the target audience are cheap bastards (hence the types of bikes we ride) who quite sensibly can't see the point in pouring thousands of dollars into a bike with a resale value similar to that of a rusty Ford Pinto. (or Vauxhall Avenger for you Brits)
To Tom I say "good luck with your new venture", but don't rob yourself either mate, while your intent is obviously to help out other SOHC'ers, if you're not making enough out of your products to feed your fam, you're not doing yourself any favours. Cheers, Terry.
