the cost for 32g Wifi is about 750 US$
The Cost of 32G 3GS is about 900 US$
Price means nothing unless you get some idea what are the costs in a given country. So:
(Price of 30 Extra large eggs is 9 US$
Official average salary for a clerk is 2200 US$ per month)
But with the 3GS they force you to buy an Internet package from a specific Cellular provider.