I would hazard a guess, and this is a professional guess. Research costs do contribute to some of these things. As industry sets their points of pricing, I know that the costs do vary from one company to another. I did some analysis of what it would cost for 50 units of one type of insulin, which could be $40 per month in comparison to $169 a month. The price is considerably variable.
Yes, there is technology that goes into developing these resources, these medications and insulin; however, in terms of a disability tax credit, I think access is the bigger issue. We should be providing this as a basic necessity of life.