I had read some years ago that with "typical consumer speakers" (like the stuff sold at Best Buy) the larget componet of the retail price was in cardboard boxes and shipping costsI wasn't overly suprised when I recently made an inquiry to Bill Martinelli about reproducing a pair of cabinets that even with the kind of one-off craftsmanship that goes into his stuff, shipping expenses would have been about 40% of the total cost.
Might be that the biggest business opportunities in audio are in shipping speakers, not building them.