I got a 50 pound bag of 2 row for just under $50 after tax and shipping at Midwest Supplies. Ok that is a good price. But if I want to do any recipes, Octoberfest for example. I need 5 pounds of Munich $6, 4 pounds of dark Munich. $6 for a 5 pound bag, $2 for a pound of caramunich at $2. At best shipping will be $7.99 through NB. That is $14 plus 8 for $22. I can buy all that in a kit plus hops and yeast for $19. Add the shipping and I get $27 in rounded figures. Plus 5 pounds of my grain at $1.10 and it works out cheaper to buy the kit.
Some of the advantage for me is that I use a lot of Munich and Pilsner Malt, so I don't consider it a specialty grain and buy them by the sack. I was lucky to get my last sack of Munich for $30 (though I might not see that price again), so $0.55/#.
Another is that I must get higher efficiency than you, because my Octoberfest recipe calls for 9# of Munich and Pils, not the 14+# of base malt that you seem to be calculating, so the grain comes to ~$5. Maybe another $1-2 for the hops and $2 for the yeast (amortized over a typical 3-4 batches of re-pitching), for a total of ~$9.
The final factor seems to be recipe formulation. I rarely put any crystal malt in a lager, except maybe 1/8-1/4# of Carapils or perhaps some Caramunich in a Czech Dunkel, so, even though that costs me ~$2/#, like you, it only costs $0.25-50 per recipe. I use about the same for most beers, so it is a minor additional cost, where you calculate specialty grains as the majority of your cost.
I rarely pass $10 for all the ingredients for a beer, unless it was heavily hopped, which my beers wouldn't usually be. Even at $50/sack, that would only go up to ~$13-14.