Ultimately the government sets the basic cost of tourism and the price includes regular hotels, transportation, meals, guides, taxes. According to the info I just got for 2010 the High season (March-May and Sept-Nov) cost is US$200 pp per night for 3 or more people traveling together. For 2 it is $230pp and for 1 person it is $240. For low season the cost is 165/195/205. And there is a $10pp surcharge for festivals. There are surcharges for the luxury hotels/resorts. But I don't know how much those are yet. Apparently airfares on Druk air from BKK are also set at ~$400 each way. A 14 day visa costs $20. And there is a further $10 per person government tourism development charge.