It probably costs Apple way less than $50-$60 for 8GB. The margins must be very high.
I understand the business aspect of this for Apple. I'm not mad at them. I'll pay $200 to upgrade the RAM so that I can keep using macOS and have a well-built laptop that makes no noise. Apple knows this. It's just good business in my opinion. But I guess to you, I'm an Apple geek who has Stockholm syndrome.