I am new to this so I hope I am starting this in the right area.

I am amazed at the cost of some helmets. Are they really that great and worth the money? I just cannot see the difference between a $200 helmet and one that is being closed out for $29.99. The helmet being closed out was probably $200 when first introduced. I wonder what the actual cost of making a helmet is, what is the profit margin, and are the materials really different from a cheap and expensive helmet?

Can anyone enlighten me.