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Aye... A healthy business operates on around a 6% margin after all expenses, taxes, etc.
If the dealer buys the car for $30K from Toyota and then sells it for $32K, assuming a 6% margin, that would be $120 dollars in cash profit for the owner of the dealership.
But, assuming the amount of work is the same, if they can sell the car for $36K, the margin might increase exponentially and wind up being $2K or more in profit, depending on a lot of different factors.
But having a car like this is typically a rare situation. Most dealers make their money selling $20~50/mo warranties on both new and used cars, flipping used cars, kickbacks from banks when they get someone to finance the car for 7+ years at 8% APR, kickbacks from the manufacturer for selling at a certain volume, and selling accessories or getting Bob or Jane to spend $3K on a brake job they don't need.
The dealer could part with a BRZ for under MSRP, but if the sales manager does squeeze someone for that much over invoice, it might count towards his commission, assuming they aren't all salaried which I think a lot are anymore.
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