Actually, the idea that you think pricing is simply some multiple of the cost to manufacture is patently ridiculous.
Yes, pricing is not a multiple of the cost to manufacture. The cost to manufacture should be a certain percentage of the final pricing. So along side development, research, bureaucratic, adminstrative all those fees, you get to a final price. Generally, I'm not sure about the computer industry, but in manufacturing a product is supposed to cost 10% of what you sell it for. The idea here is proportions. Its not that the cost has to be 10x what it costs to manufacture but it should generally be to create a well proportioned cost to profit ratio. So, if the manufacture cost increase the final price should increase. Maybe not 10x but atleast to cover the cost of the product.