@arion
Thank you for your informed responses. My first thought when I read the original post was that $27k sounded about right. In fact, if the usual manufacturing and retail markups apply, charging 27k for a custom finish means that the manufacturer's cost was around 7 or 8 thousand. Doesn't seem unreasonable to me.
I had a manufacturing company that made high end backyard products and one of my partners owned a sophisticated machine shop. When I look at $850k Wilson speakers I know from experience that their direct manufacturing cost (materials and labor) was probably about 1/4 of their retail price. The wholesale price to the dealer, probably around $450k, has to cover the extensive R&D to develop the model, sales, marketing, administrative costs, and overhead. I can easily believe that materials and labor runs $80k each. The shipping crates probably cost several thousand dollars. They are made in small quantities and include dozens of highly engineered custom machined parts, complex cabinetry, and a large amount of hand labor. Regarding the finish one must remember that it has to be perfect. I mean freakin' perfect. I small flaw in a wood veneer finish is generally overlooked but not in a high end paint finish. Wilson is reputed to have one of the highest quality standards of any company on the planet. Not only does it have to be perfect when it leaves the factory it has to be perfect when it arrives at the buyer's home.
I bristle when someone characterizes a high end company as greedy. I'm sure Wilson is quite profitable but I'm also sure that their prices reflect their costs just like pretty much any other manufacturer. From everything I've read their customer service is outstanding and they support their legacy products which costs money. Typical consumers cannot fathom how costly it is to design, test, and manufacture an ultra high-end product like the big Wilsons. Maybe some audiophiles buy these speakers for vanity reasons but I believe most of them appreciate the engineering and performance and believe that they represent good value.
Having said all that, the big Wilsons I have heard at audio shows don't sound very good to me and I think they look awful. But I have great respect for the company and I believe they occupy an important place in the high-end ecosystem.