GPUs should cost more then CPUs, they have a ton more material. A number does not matter, the value it is at is what matters. So why would inflation not be part of a conversation? If you don't include inflation to compare the past to the present, then none of it matters. Inflation/value is everything, a number is pure and simple, nothing. Materials are not everything. R&D is a massive part of costs, but it's hard to quantify how much R&D "costs" to an individual item. If a device costs $300 in parts, and they only expect to sell 1 million of those devices, and R&D + general labor(customer service, general employees not part of R&D, CEOs etc.) meant they would break even if they charged $300 over parts, at 1 million devices, they would break even, then charging another 100-200 would not be unreasonable. Heck, if they charge $800 for the device, "technically" making $500 over parts costs, but only sell 500k units, they would lose that money. But point being is simple. Costs to produce a product is not everything. R&D, Customer support, utility bills, general employees, management, resellers cut, shipping, packaging, device technical support (drivers and etc. team), rent/building costs, etc. etc. etc. All of this stuff goes into what determines what a business want, return wise, to make an ACTUAL profit. I mean heck, if you only take into consideration costs of the materials, digital games are almost %100 profit at that point.