As with all Alchemy Recipes, the Crafting Cost represents the cost of the glassware plus any cost to use the Crafting Station (as displayed on the Crafting UI).
Very few Crafted items have no upgrade path, but this appears to be one of them.
[SGM] Salamandra (PL) (on the official RoM Discord server, said, "This recipe is connected with Moa weapons and gaining Elite Skills "the old way". If you create a single Moa weapon, you will be able to buy this recipe (and the other ones) from G. Moa, who is located in Obsidian Stronghold."