Not sure just how detailed a kit your looking for, WalMart and Target both sell car kits somewhere around $20.00. Heres a site with a lot of different size kits and they offer volume discount pricing.
http://www.safetykitsplus.com/?gclid=CKbgofWkzY4CFRqWGgodCm-pBAhttp://www.survival-supply.com/emergencycarkits-c-95.html?gclid=CJbekLmmzY4CFSasGgod20OVBQBoth sites seem to have kits in a wide price range.I made my own but if your planning on giving them as gifts then the volume pricing might help.
Hope this helps.
Shadow out !!!
PS: The second site has a kit listed under promotional called Safe-T-Tire which would be suited for younger people.Actually there are quite a few under promotional that would be nice Xmas gifts.
They also offer kits with Annual Roadside Assistance Program - Upto 3 Service Calls! Towing, Jump Start, Tire Change, Fluid Delivery and Lockout Assistance!