costs vary by size and materials. I had 50 gears reproduced and my final cost was about $15 a gear for brass gears. I had a single gear made and that one cost about $125 for a steel gear. Both were totally different and the is no way to put a price on a part until they see the gear and measure it. Sometimes they have to start from scratch, and other times they can make it from stock material. Not to sound offensive, but your question is like asking how much a tractor cost. Depends on size. In both instances, neither were available any longer.
I have a box of 4 speed gears for Chevrolet's of the 1960's and some of them are worth less today than they were back then. Others are difficult to get and are worth 10 times their old book price. Some would cost a Kings Ransom to have reproduced today, because of the complexities, but still have no value because there is no demand. It might be a $3.00 gear that stops a $100,000 Corvette, but is no longer available. To that owner, $100 would be considered cheap and it wouldn't be rare to find people asking $500 for a part that sold originally for $3.00. Price is only relative to the value of the item it is going into.