With the cost of big-ass 400W solar panels as low as they are now, in the pallet load or container load, much of the cost is actually the labor and the mounting.
$150 per panel x 22 on a pallet = $3300
For a ground mounted PV system, you can easily spend far more than 3300 on the foundation work, concrete, steel erection and frame than the raw solar panel costs now. Randomly chosen 40kW theoretical would be $15000 in panels plus LTL truck cargo, the rest of the costs for a working system would be much more than 15k.
It's also possible for a roof mounting system to cost more than the panels in materials and labor and time.