Beats are not premium headphones, they just sell at those prices. At best they are comparable to maybe a sub $100 studio monitor set, and that $100 is also a re

Beats are not premium headphones, they just sell at those prices. At best they are comparable to maybe a sub $100 studio monitor set, and that $100 is also a retail price, not a cost. An actually good set of headphones in the $300 range (like Grado SR325e, Sennheiser HD600, AKG K601) will blow away the Beats, it would be like comparing a Ferrari to a Kia. The amount of profit Beats makes on headphones is ridiculous, which is why Apple bought them.