That is not how business works. A business has no foreknowledge or guarantee that their expenses (labor, equipment etc.) are going to be covered by their price. They set a price based hopefulness and faith, and see if people buy it. If people are willing to buy it at a price that recovers the costs of the seller, that seller will stay in business. If not, not.
I am not saying that Kopi Luwak is not not more expensive to produce. Probably a good assumption, but I have no knowledge. A company can start out with a price that will cover their costs and pay their salaries, but if nobody wants it at that price, they have to figure out a way to reduce costs to make money at a lower price.
The truth seems to be that Kopi Luwak is insanely expensive because a lot of people are willing to pay that much for it. If that were not the case, the companies would go out of business as soon as their initial capitalization is burned through.