Rusty,
Please allow me to explain. They do seem high dollar but let me share what it would cost me to build the similar muffler in a small quantity.
Based on what it cost me to build the VOE mufflers, here is what I can estimate. The 304 st. st. sock material is about $12.50 per piece. The center tube is around $20 to $30 each. The ceramic fiber is around a few bucks. The shell is about $15 to $20. Each of the baffles cost me around $10 plus $3 each hole. So parts at my cost (several years ago) to build a long case 2.5" muffler would be around $75 to $90 each. Labor to weld them was $65 per hour. These would take 45 minutes so I estimate it would cost me $135 each to build. Add some profit and you would be up to $190.
So, Rusty, please understand I am not trying to be argumentative. And, I can agree they do seem high until you buy parts and try to put them together. For comparison, look at Borla's prices and see that these Cortek mufflers are pretty close to the same range of prices.
Tom Hand