The costs of digitizing and coding are borne by Artscroll. The Foundation only pays for specific items, there are a heck of a lot of other substantial costs involved in producing the Shas and other items in the series.
The only reason that the price is as low as it is is because of the costs that are legally allowable to be borne by the Foundation.
And from what I understand, they have this reviewed regulalrly to make sure they are in conformance with laws and regulations.
I am sure that this is just one of many basic things you do not comprehend. The lack of comprehension is the issue, not the matter that you are not comprehending.