That $127 a trailer is the differences in cost and it was in 1980s dollars. So I would expect a retrofit to be whatever the cost of the Mansfield bars are on

That $127 a trailer is the differences in cost and it was in 1980s dollars. So I would expect a retrofit to be whatever the cost of the Mansfield bars are on their own, plus labor, as it would cost today. Fortunately the IIHS has been pushing trailer manufacturers to make the change, so newer trailers would not need a retrofit.