As far as pricing It would be pricey but no where near Clearcorners price of $2000 just for the rears. I would sell them in kits that would be ARR (Almost Ready to Run) Since some of the work would be install.
New tails from champion toyota are about $300 a set for pre89 and $340 post89
Front Turns from Champion Toyota are about $150 a set pre89 and $120 post89
LEDS, PWM, Voltage REG, PC Board, ETC. anywhere from 50-$150 depending on specials and availability.
I think I would charge about $400-500 I guess.
Total cost estimate maybe 700-1200 depending on if the buyer supplies a core for retrofiting or not.
There will also be some options such as Smoked Rear Turn lenses (which I did and Looks SEXY), Custom Design and LED layout pattern (This would effect price a lot, since I would have to make a one off PC Board), LED Effect ex. Sweeping in and out, Sequential movement (this would run a little more then making a custom pattern because I will need an additional electrical circuit for effects and individual wiring.)
What do you think of the preliminary costs?