Also the 40k has body work built from hand laid carbon fiber, is completely hand built, has magnesium wheels, a state of the art expensive suspension from Ohlins, a race dash board that I believe costs 2k by itself. The assembly line process really helps with the price mixed with changing what I mentioned helps drive that costs down. It's the same thing as why the Panigale R costs 30k and a base costs 18k but they have the same amount of power.