So you have to be careful comparing what someone else’s pack charged last year versus what it charges now, and it’s also possible that the pack you’re looking at has an up-front “package” that covers almost everything, while some other pack has a low up-front cost but will ask for other payments in the middle of the year.
It’s also possible for a chartered organization to subsidize the pack (in fact, pack leader training says the CO should “support” the pack; not just “authorize” it by signing the registration once a year, and not even just by providing meeting-space).
I was a boy in LDS units, and I have been on the committees of a couple of LDS units. While those charters are all ending at the end of this year, I’ve heard of units chartered by fraternal organizations that have a similar cost to participants: the chartered organization donates the cost of each boy’s registration, and a budget sufficient to otherwise run an annual program. Boys’ families are responsible for purchasing books, uniforms, etc., directly from the Scout Shop.
Then there are ScoutReach units, Council-sponsored (including paid employees as den leaders), where (picking another council at random): “There is no cost to the School District or its contracted agencies to deliver an after school scouting program. Boys can participate in weekly meetings and activities free of charge.”
My daughter attends a pack chartered by her school’s PTO. Last year dues were $85 per scout, $25 per leader, of which $32 to National, $1 to Council (insurance), book included (but Council gave a free book to new registrants), race kits (all three) included, badges and sundry den supplies included, 2 campouts (pot-luck food for the second); but they also raised several thousand dollars from popcorn sales, and started the year with a comfortable surplus from the prior year’s fundraising and thrifty program. This year they raised dues slightly and are looking at ending with a razor-thin balance at the end: $90 per scout, $25 per leader, of which $60/$36 to National, $12 to Council, and popcorn sales are down something like 40%. The pack won’t decide officially until next fall, but will probably raise dues again, even if National and Council have no fee increases next year.
But the fees you quote do look “generous”. If you’re affiliated with the CO or already paid the fees and are registered, you would have every right to look at the treasurer’s report and the financial records, and ask where that money goes.