Anyone who has seen what goes into top level race car prep will likely agree that for Ford Racing this is likely at best a break even price point. High quality fabrication is not quick, not easy and, as a result, not cheap. Look at the NASCAR fab shops. They sell used radiators that are pretty dinged up for over $500 each. The TIG welding on the end tanks is beyond anything you can ever imagine. Seriously, you cannot stack actual dimes as well as these guys can TIG paper thin aluminum. The cost of doing small run stuff like this is really high since even if 50 of these are built, each one is a one-off.
My guess is that the parts and labor probably cost what they are charging for the car. Ford is using taking the hit on all the R&D as an advertizing expense. Try to duplicate what has been done with this car on your own dime without tapping into their knowledge and I will bet my last dollar you will be way over $100K.
There is small fortune to be made in racing, you just start with a large one.
Rich aka Dr. Bilkenstein, the three footed hobbit
Rally Revolution #21