IMA had MP40 sets at $375 and MP44 sets at $475 around 1997-98. I didn't buy an MP44 kit but I still have an MP40 packed away. It was not refinished and still had a decent amount of blue and an excellent barrel complete with an intact bakelite resting bar. IIRC, the whole thing was Steyr but the lower (BNZ42) and bolt/recoil assembly came from one gun while the upper came from another. I plan on selling that at a nice profit one day.