- One-off: design, testing, tooling
- Per-helmet: materials, energy
I'm also expecting that the per-helmet costs are very small, the materials are mostly very basic. Does anyone have an idea of cost? 50p per helmet, perhaps?
You can find very cheap helmets from China from wholesalers on the internet, but I'm more interested in the sort of helmets you see in UK bike shops. These presumably have more spent on design and testing, to conform to the EU standards.