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Landed cost to the US on any of the top tier carbon helmets with advanced safety is just north of a $100 bucks. An injection molded helmet with a top level of finish and safety lands in the US at roughly $24 bucks. Tooling costs on that top tier carbon helmet with multiple shell sizes is going to set you...
I was the developer of the Fly Formula and had some insight into the other products from a manufacturing perspective. I see the subject of testing and test numbers come up over and over again. I think what would be of huge benefit is a VA Tech type of star rating system. I've spoken with them about including motorcycle helmets...
I think the point that's often missed is that helmets are designed to meet the testing requirements of the region in which they are sold. It's how the system works and when you are designing helmets it's one of your primary concerns.