That's remarkably pricey given what's in the machine. Were 68000s made of solid gold in 1982 or something?
The 68000 was an expensive chip aimed at taking on the mainframe market. Atari got the price down by buying rejects, I don't know what commodore did.
Although that wouldn't entirely be what pushed the price up. Low volume is usually the main problem, but sometimes pitching at a higher price is seen as an advantage.