Think about the different costs for magazine ads. Why do you think it would cost more to have an ad placed on the front or back of the magazine instead of having it inside?
People or businesses usually buy ads to promote what they’re trying to sell. Since the front and back of the magazine is what people see the most (rather than some random page on the inside), it is expected that an ad on one of the covers would cost more since those surfaces get many more viewers on average.