OK, I've pulled the October 2006 issue of Travel and Leisure out of my magazine rack. They calculated the estimated retail cost of the kits. For kits that included sample sizes not available for purchase, prices were calculated using the per-ounce price of that product.

I still say there is no way that the Lufthansa kit (which I know reasonably well) is worth $72 or the Cathay kit (which I know even better) is worth $123.

Interesting remarks from the article:

- premium customers want organic ingredients. Thus Delta has dumped L'Occitane. Delta passengers prefer lemongrass-wasabi soap.
- Watermark Group, a British company, makes kits for 100 carriers. It sells 3 million bags each month.