My point here is this. At 34 bucks an oil change is not a money making proposition for the dealer. There's a thousand expenses that have to come out of that 34 dollars after excluding the cost of the oil and filter. Just a sample and not all inclusive:
Wages of the tech, the service writer, the service manager, parts people, office clerks, utilities, computers, printer paper, wear and tear on shop equipment, business fees and regulation compliance, shop rags, service training, cost of parts inventory sitting on the shelf, and even things like the uniforms the service people are wearing along with the "Welcome" mat at the door. That's just barely scratching the surface and while each one on that oil change job may be comparatively tiny in value, taken as a whole it adds up.
(And at the price of some synthetic oils especially, 4 or 5 quarts can easily exceed 34 dollars just on the price of the oil itself.)
As to the brakes the dealer is probably using factory rotors/pads and prices cannot be compared as the dealer cost on those items is often greater than what the retail price of those items would be from a local parts house.
While the perception may be that the factory sends the factory parts to the dealers and gives it to them on the cheap, this is not the case. The dealer is charged and charged plenty for those parts; and even the special factory tools which are often sent through the parts dept. The dealer pays through the nose for those tools; some of which are never even needed.
While working for Subaru an inner CV joint could be procured from NAPA for about 68 bucks. The cost from Subaru for the factory part was 65 bucks so it is impossible to compete; and truth be known, those joints are probably manufactured in the same plant.
Hope that explains some of it.