Conversion kits are always kinda high (look at C/10 disc brake conversions).It`s a good bit of new parts.I can see how new spindles,bearings,seals,and rotors could ad up to $400.So,what you are saying is you don`t believe any of these are special made,just off the shelf,so why are they so expensive?I`m not arguing that sounds like alotta moolah.I can`t believe what bearing cost these days and even shocked at how much you can pay or a dang seal.And,the seals these days are cheap crap.I used to only use Nationals or OEM because they were the only 2-sided seals.Now,everything is the cheap single-side and they are 5x as expensive.