YES. I am paying 426€ euro ($566 USD) for CNC cutted front and back panels, just the 4 panels with 21% taxes (not the USA 5%) and wood and drawing time - about 145€ ($193 USD) - rather buy all the factory. Compare this with Wayne's "Flat-pack kits for the 12π basshorn subwoofer are now available for $750.00" for one 12P'box, here