Where did you get that price?
I'm looking at my local dealer's parts fiche for a '04 440 S/P and I see part# 1602-601 for the drive shaft bearing on both ends. AC list, $35.95 each, my dealer, $26.48.
Jack shaft bearings, clutch side list, $22.59, dealer, $16.04. Case side list, $40.59, dealer wants $29.91.
$12 or so for shipping.
Their online prices are a lot cheaper than in store. I order and pay online and drive to the store and pick up. They're a dealer for all four brands and their online prices are usually way less than list. Check em out.
Hope this helps.
http://partsfinder.onlinemicrofiche...cCat_OEM/ArcticcatSnow.asp?Type=13&A=671&B=12