Small brand product must cost less to justify their lack of sales and marketing. If you bring in Devoted Creations or Designer Skin most tanners know them. These brands have spend millions telling customers who they are.
epifany, mrtan and other boutique tanning lotions have zero brand awareness and therefore the retails should reflect that lack of presence. A $100 retail DS lotion can be duplicated by others and sold at a 40-50 retail. No money was spent building those brands so they must cost less.
I support this though as I think $100 is to much and that giving that quality for forty or fifty bucks is a real fresh sale.