According to a Chrysler Dealer whom years ago I knew quite well, the cost of manufacturing a car for them could be as little as 40% of the retail price or as great as 95% depending upon where in the chain you fall and the overhead you claim. The dealer bears the cost of making the car plus claim the over head for his dealership; the customer bears the cost of making the car, dealership now include licensing, maintenance and insurance etc… So you really have to define where you are in the chain and in the reality, it’s only important to the final owner.