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An AC is considered Good when others have trouble hitting you. When you're 19+ points above their base attack score, in practice. Beyond that, it's Good when you can't get it up any higher.
It really depends on the level range, the monsters you face and the magic available. In the HotU campaign, it's claimed that you need an AC of 30 at the very least in order to survive. That's not necessarily true, but it's not entirely inaccurate either. An AC of 30 there is nothing Good but at least it's decent.
In other places, a good AC can be anything from 32 (full plate, tower shield, improved expertise, dex 12, which works in a no magic world) to 70+ depending on the levels you can gain, the items you can gain, and the classes you take. An AC of 100 is considered extremely overpowered in many places, but poor in others. There's that much difference.
Why are items as expensive as they are? I have no idea. Prices are based on the item's properties and just what calculations are used there only Bioware knows. Apparently the merchant doesn't give any discounts, you could try raising your Appraise skill which can make a difference between paying 130% of the merchant's price, and 70%. I do agree that gold was always in too short supply for my liking in HotU, especially because the stores had a maximum price they'd pay for my magical trinkets.
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