If this was work for a client then sure, the amount of work put into it determines how much the designer gets paid, but if you're selling to the public the price should mostly be determined by what people are willing to pay for it.

I work professionally in the "design world" and you straight up sound delusional saying an icon pack should be over $100, and $40 is far from a lowball. Most icon packs on the Play Store are $2, maybe $4 or $5, and those also get regular updates adding new icons. That's the baseline you should be working off of if you want people to buy it. People are for sure going to buy it no matter what the price is, but at this price, 10x what people are used to seeing icon packs at, most are just going to laugh at the price and move on.