Wow,
Your local dealer really marks there parts up. $228 ?

They told me the only one still available at the dealership was the exhaust manifold gasket that is one piece with the heatshield, they showed me the picture and I had never seen it before, it was one piece with the full lower and outer heatshield all together. We checked for 20r and 22r with my VIN and the parts manager, maybe it is different in my part of the world since there are only a handfull of first gens left so many parts aren't available anymore at the dealership. For parts I get cost + 20% but it is often cheaper to order on the internet through american dealerships.

I have edited my post above to avoid misguidance.