>>49500
Considering that:
1. it doesn't offer much improvement;
2. they don't need it;
3. there are other expenses than the rifles they don't tell us about (new weapon comes with a bunch of other things, like maintenance, tools, reorganizations, whatever);
... the rifles would be overpriced even if they sold it for 1 Eurocent per piece.
Maybe there are other considerations. They gonna have 100K unused G36s on their hands, which chambers NATO compatible cartridges.