Well, they have to source the film stock, process it to remove the remjet, spool and repackage the film, and arrange for distribution. They have to pay their own r&d cost, and presumably do this with very little economy of scale. The fact that they can price it anywhere close to Kodak's product is actually kind of remarkable.
You misunderstood, we are saying the same thing

What I do not understand is when people complain that it is expensive to buy. Expensive compared to what, as you say you're paying only 5% more for a niche product compared to a mainstream one. As far as I am concerned it is no more expensive or cheaper than any other film.