I think it's that the normal price for away fans this season in CLat the nou camp has been the equivalent of £75 so they will make. The difference but by this United are making £30 for themselfs as the cost for these seats in the semi final for non members is priced at £45
So united will be making £188,000 (3300 * 57) by charging Barcelona fans £102 - but only subsidising £124,200 (4600 * £27).
Whether or not you agree with the tit-for-tat approach, ripping off both sets of fans to the tune of £63,800 while trying to make yourself out to be the good guys is not on.
On a side note, United have the ticket information and sale done and dusted again, while Liverpool fans are left waiting.