Thanks guys
The optics are fairly cheap in comparison to everything else.
The heat sinks for the LED's were $120, aluminum light enclosure ( 52 x 12 x 4 ) was $175, main board of the controller was $60 and the daughter boards were $80.
I'm not even going to mention the hours of R&D I sank into it and the $50 or so of SMD parts, but... in the end it will be a cool package giving the end user 24 channel LED Driver.
Yes... I will be selling the units once I have it dialed in and running right.