One thing about trends, no matter how well meaning they may be, someone is going to try and make a buck if they can.
That seems to be the case here with this Ice Bucket Challenge costume.
I will say that they get some leeway from me on this for adding a link to ALSA and donating $10 to ALS research for every Ice Bucket Challenge costume sold. But $40 for this is laughable. That having been said, you could probably make your own version of this costume for under $10 and donate the other $30 to ALSA.