Virtual reality glasses are not a costly material as they are only made up of lenses and housing. However, it is the allied processing power that makes the overall cost of the experience costly. The price is further added if you consider including additional sensors and actuators for a fully immersive experience. The cost is further buffed up if you are looking for low latency wireless devices. Thus the options and overall availability of the whole experience of Virtual Reality makes it costly. However, virtual reality glasses are not very costly when considered alone.