I build and sell them locally.
Been doing it for a month now and have sold 5 of them. I've been told by people here that $350 shipped to your door is too much for "just" a UDS. At $300 locally, the buyers are ecstatic to get something so well built for such a great price.
There will be plenty of people along to tell you that "no one would pay xxx$ for just a drum"
I think they underestimate the amount of people who's time is worth more than that and would never "waste" their own time building one, but would love to have one.
Also, you can offer to custom build them... I have and people love it. I love it too. If I was in it for the money it wouldn't be worth it. They take too long and cost too much to build to be worth it. But, it's fun and keeps me busy. Plus, I get to meet cool people!