What a pathetic analysis.
This price includes Fedex shipping both ways, mail handling and controls (which are CRITICAL for this type of testing), R&D, validation, hoopjumping for the FDA and much more (buildings, accounting, payroll, HR, PR, attrys).
This is a very low price. Plenty of business would be $150/test TODAY to test huge numbers of employees, and $250/test TODAY to test employees they were worried might be sick. Someone comes in with a fever, have them do this fedex test, 3-4 days later they could be a back at work if negative.