Well, Tweed, while I can understand her indignation, it isn't unusual for men's 2XL or 3XL shirts to cost a few dollars more than L or XL. For example, a men's "Short Sleeve Banded Mesh Polo Shirt" currently costs $19.50 for an XL and $25.50 for a 2XL at LandsEnd.com.   While they do have more material in them, I think (and that's IMHO, not based on any research) that simple economics results in higher costs for items with lower demand.