I'm not sure what you're saying. Even if BKKcoins needs to add 10 or 20 or 30 USD in the BOM, say for cooling, then end price for a 240 chips machine will be around (lazy math coming) 15*400 USD = 6000 USD, without shipping and PSU. That's bang on with the 75BTC (8475 USD) that Avalon is asking, at the current BTC/USD value (around 113 as of this post), assuming Avalon wants to make a profit, 30%-40% seems like a reasonable markup (6000*1.30= 7800 USD, 6000*1.40 = 8400 USD).
BFL OTOH is so much cheaper it's scary. Maybe they figured they could release their ASICs at those prices and totally underestimated the demand. Now they realize you actually need a whole infrastructure behind their production, probably need to hire more ppl and have generally increasing costs (not to mention their engineering blunders). Ramping up fast is messy. and costly.
I think BKKcoins is in the right numbers, ballpark with Avalon. BFL is so much cheaper it is actually worrying.
Avalon was expecting to make a profit when they planned to sell round 2 for $1500.
They were expecting competition at that point. When the competition failed to materialize, they jacked the price up as high as they believed they could get people to swallow. Everything above $1500 is monopoly rent for Avalon.
BKK's price comes close to Avalon's because the majority of their cost is Avalon's chips, which are probably making Avalon even more monopoly profit than their finished products.
I have no problem with Avalon making the money that they're making. They deserve it for beating the competition to market by such a huge margin of time. But don't think their prices are anywhere even close to their costs.