I'm not sure if this is a mistake or not, but the costs of the lower-tier items, such as a Pizza Delivery Service exceed that of the higher-tier items such as an Oil Company. This happens for every item. It costs more to get 10 Newspaper Stands than to get 10 Car Washes, and 10 Car Washes cost more to get 10 Pizza Service, and so on all the way to the Oil Company,making the Oil Company cheaper than all the other items. The only thing unaffected is the Lemonade Stand, which always remains the cheapest of all the items. Also, keep in mind this is from the same initial value. From 300 to 310 in an Oil Company is less expensive than 300 to 310 in the Bank, which is less than 300 to 310 in the previous items. I generally thought that the higher tier items would remain more expensive than the others. I'm not sure if this is a glitch or it just exists in the game to make it more difficult.