Hardcover vs. softcover is an interesting thing.
The actual cost per book isn't particularly high, but when that cost gets multiplied out to calculate the retail price, it makes a BIG difference.
The cost of a book has a lot of factors that go into it (writing, graphic design, art, editing, etc.), but the cost of the actual printed object is a pretty small part of what you're paying for. Say, between $2 and $8, depending on color vs. B&W, hardcover vs. softcover, number of pages, type of paper, type of binding, quantity printed, etc.
The final retail price of a book is generally 8 to 10 times the cost to print it. So your typical $40 rulebook (or any book really) probably cost about $4 or $5 to print. The publisher sells it to the distributor for about $20, the distributor sells it to the game stores for $24, and the retailer sells it for $40.
All of these numbers are ballparks, but it gives you a good idea of how something like a simple change from softcover to hardcover, while relatively cheap can add up to a big change in what you pay for it.
I hope you all find this information useful and interesting.
