A picture of a pair of Asics PureGel Running Shoes
"In 2016, Sole Review took a look at Nike's income statement and came up with this breakdown. On an imaginary $100 shoe, they estimate manufacturing cost is $22. Add freight, insurance, and import taxes, they estimate it costs Nike $27 to bring that shoe from Asia to the US."

Great read on the economics of making Tennis shoes.

How much do you think it costs to make a pair of Nike shoes in Asia?