reasonable  

That's probably true but it's the closest to it that you're going to get.  
The actual dealer cost depends on a lot of things and even the dealer  
probably doesn't know exactly what it will be until all the factory   
kick-backs, incentives, etc. are paid and that often depends on his volume  
at the end of the month/quarter/whatever. It might be a funny munber but  
it's all you have to start with, except the sticker, and anyone who pays  
sticker price is really being ripped off.