I must say that I was quite surprised when I saw the price. A full TMR spec cars price is 138.000 €
http://www.tommimakinenracing.fi/tmr-offers2010.jpg so I cannot imagine where from the difference come from. The only thing I saw was a Powertrain display but that one was only 900 €. I don’t know if Subaru has homologated a new turbo yet but replacing the original adds some cost also. And everything extra adds also working hours.
The only work hours that was there was the reinforcement welding of the body shell 20 hrs, checking and balancing the engine parts 20 hrs and installation of the roll cage 80 hrs.