Another factor that affects price is volume. Weber sells a zillion 22" kettles each year, and cost per unit goes down when you pump out that many units. I assume the 27" kettle won't sell as well as the 22", so cost per unit will be higher in part because of that, not just because of materials, additional square inches of cooking surface, etc. It's going to be a more expensive cooker to manufacture, package, and ship.