At cost? Sure. You can make a quality hoodie for $50.
The thing you have to remember with a product is that if you sell it at cost, you take a huge loss. There's lots of things extra that rack that price up. There's got to be someone designing them, someone shipping them, a room to stock them in, units to give to pro skiers, coders to pay to keep the online store running.... etc.
Many people think "Well I could order Hoodies for $50... so they should cost that."
But you can't run a business like that. Simply paying salaries costs a huge amount of money.
We aren't making these things to get rich. We're making them as a quality product that people who are stoked on our brand can enjoy. There's bills to pay, and we'll have to keep them at a reasonable price. But compare to other places, and we always have pretty competitive prices.