Yle writes (in Finnish) about the exorbitant prices of testing in Finland. https://yle.fi/uutiset/3-12046545
AY says there that their 65 e test is priced to match their costs.

According to the article, only accredited labs are allowed to analyze the test results in Finland and the labs need to be audited regularly. This both increases the costs and creates a barrier for entering the market. Also in the case of the Finnair tests, the analysis is done in a 3rd party lab.