I thought about some that I thought were way overpriced, but maybe not:
Fancy restaurant: it’s just food, but you are paying for the building/room in a nice part of town (high real estate) and the specialist chef to prepare it. I would imagine their food costs would be higher, too (I assume they get fresher fish and better meat cuts).
Nike Sneakers: LeBron’s $90 million comes from somewhere, doesn’t it? Plus the marketing costs must be high for a high-profile company like that (wall-size posters).
What would be the product with the highest margin, lowest overhead, cheapest to create… yet is sold at a relatively high price. For my purposes, demand is not a factor. I want to keep it tangible… things built into the price.