If it sounds too good to be true...
Are the parenthetical numbers quantities or do they refer to notes? The title refers to "250 Hour Commercial Single and Multi Engine" yet the list doesn't include single engine commercial. If your initial Commercial is multi-engine, that requires a lot of ME cross country time - expensive.
Assuming single engine for initial Commercial and then adding on ME, you will require four check rides (Private, IFR, single engine commercial, ME engine commercial), and three written exams (Private, IFR, Commercial).
The list of inclusions does not list any single engine complex aircraft, so perhaps SE is an add on with ME as the initial.
If you assumed everything was free except the flying, the flying averages out to $156/hour. That figure does down if you make allowances for written tests (~$450 for three?), checkrides (~$1600 for four(?)), plus all the ground school and 1:1 instruction.
$38,900 is an unbelievable number. Not as in "That's a great price, I can't believe it's such a good deal" but rather "I don't believe you can really do it for that price."
Terry