Originally Posted by
mrodgers
Just to manufacture it? About $1.50/lb or less I would guess for polystyrene. It doesn't cost any more to manufacture a $50 helmet at a bike shop than it does to manufacture a $15 helmet at Walmart.
My guestimate is based on US manufacturing and polypropylene or polyethylene manufacturing as that is what I work with. I don't do polystyrene, but it would cost less than half what EPP or EPE does.
There are some style/fashion differences in the big-box helmets and the LBS helmets, and that accounts for some of the difference in price. However, top manufactures are spending more money on R&D to create safer, more comfortable, and more convenient helmets. Not all costs are simply the manufacturing process and shipping.