All items in '12 Days of Christmas' now top $107K

The $15 partridge is the cheapest item, and swans the most expensive, at $1,000 each.

Last-minute shoppers who turn to the Internet will pay a bit more for the gifts. Buying one set of the core items in each verse costs $24,431 in traditional stores this year, but $40,440 online. Part of that difference is the extra expense of shipping live birds, Dunigan said, adding that Internet costs rose 1.5 percent compared to last year.

PNC Financial Services Group Inc. checks jewelry stores, dance companies, pet stores and other sources to compile the list. Some of its sources this year include the National Aviary in Pittsburgh and the Philadelphia-based Pennsylvania Ballet Company.