Hey there, It actually takes about 35 hours of total print time per controller, the component costs are 50+ dollars. The Leo Bodnar board itself is ~23 dollars and that is when you purchase them in quantity of 100 at a time and without headers, I have buy and solder on the headers and the usb port itself.
I wanted to be around the 150 dollar price point when I set out to build these but that was just not doable with the cost and time involved in making in each controller. Like you said you have shipping, selling fees etc on top of all the other expenses too.