And a crystal, header blocks, USB port, voltage regulator, power jack, and some other small components. Not to mention shipping cost, etching the PCBs, drilling the PCBs, the cost to buy the pick-and-place machine and reflow machine, QA, maintaining the website, ...
You can certainly have AVR applications that cost less than $20, but there is a fair amount of cost in producing a development board. (You say $30 but there are plenty of sub-$20 Arduino clones.)