Some costs (in 100s) for an LIS302DL ushield that plugs into a bigger shield:
LIS302DL: $7.59
1sq in PCB: $0.64
Misc passives: $0.30 (two or three caps )
4 pin header: $0.07$8.60
Even assuming Ladyada's 'double part cost' pricing system, we're looking $17.20US (10.90 Euro).
This is not a non profit thing, or is it?
So add : phone calls, postage, package, taxes, customs
the list is long and did not include a tiny bit of profit yet!
BTW : Things that sell in the states for 100$ usully sell for 100Euro over here 
And as I said I'll buy one maybe even more as soon as they are released...
Eberhard