LG Chem must be doing something right with their batteries. They've been stacking up battery wins with tons of upcoming electric cars (prismatic cells).
Here's a review of the LG HG2 cell (assuming this is the cell they would use)
LG HG2 Review (20A, 3000mAh) 18650 Battery | BATTERY BRO
In small lots, you can buy the cells for $4.50 a piece
LG 18650 Hg2 3000mah 18650 50 Pack (wholesale) - Luna Cycle
I would guess that Tesla would get a much cheaper price than that due to their buying in large volumes directly from LG. If you assume Tesla gets the cells for $3 a piece, that would be $20493 for a fresh set of cells. That would give Tesla $8500 to remove the pack and PEM, ship tnem someplace, modify the PEM, take the battery apart, remove 6831 cells, install 6831 cells, put the battery pack together, ship it back and re-install it in the car.
Without revealing trade secrets too much I'll just comment that your assumption on price Tesla would be paying for those LG cells is a bit high... Also consider this: 6831 LG HG2 cells is actually 3.7V*3Ah*6831= 75.8kwh of stored energy, seems pretty spot on to what Tesla is saying they have (ie. strong evidence that HG2 is their cell of choice)...
The next step up is actually the MJ1 cell, if they used those they would have 88.5kwh of stored energy... But the price would be about 23% higher...
If someone wants that larger MJ1 pack though, let me know, we can make it happen!