I have a spreadsheet where I track all inputs, and unfortunately it's just the cost of everything. The filament really doesn't help, but it also takes a lot of labor, and paying off the dev cost is also an important factor. Most of all, it's made in Canada where rent is expensive and I have pay that so I have to get paid a living Canadian wage.
What does really inflate the BOM ?
And this is in no way to discount your effort or your results, I'm genuinely curious.