There are a ton of headlight restoration kits available online. They range in price from a minimum of around $15.00 to over $60.00 depending on the brand and the number of items included. The better ones come with a UV protectant. The entire process for a badly fogged light takes between 30 and 40 minutes according to the manufacturer.
While the quoted price is high it doesn't sound like it's out of line given J Andersons quotation of current labor rates. With the kit at $60.00 and the technician making Slightly over $36.00 plus benefits the dealership will be making about $40.00 to cover overhead and other fixed costs. I would bet the dealer profit would be in the $10.00 to $15.00 range when all was said and done.
Keep in mind the dealership or repair shops have to guarantee their work for a set period of time. Around here the dealerships usually guarantee their work for a year while private shops are between 90 and 180 days. Should the process have to be repeated within the specified time period it would be at the expense of the repair shop.