A major factor not mentioned is liability insurance. There are folks out there who are determined to use liability suits to put handgun makers out of business, and handgun makers are more exposed than makers of rifles or shotguns. In fact, due to pressures on insurance companies, most handgun makers cannot even obtain insurance and are self-insured. That means that a part of the gross profit on every gun they sell is put in a special fund to cover damages assessed when some doofus blows off his own toes and the gun control gang persuades him to sue the gun maker for a billion bucks (and give them half!).
Jim
