The pricing of an accessory or part largely depends on more than just a standard % set forth by a dealer or manufacturer.

Things like the general ability of the market to pay as well as demand and supply has a role to play.

Recently I been looking for those longitudinal roof bars on a Panda. Comes up to be a £175 factory option in UK, where it is bought from a dealer as an accessory price goes up around £275, recently got quoted around £140 for it brand new from a dealer in Kuala Lumpur, Malaysia.

Bought a set and hand carrier it to UK for a mate of mine. Saved her a couple of quid, but it brought to the realization that in reality the cost to manufacture those parts aren't expensive. Just once the add ons, like VAT, haulage and finally markups from the supply chain.

But looking at it, I would say that the majority of the markup is at dealer point....... hey they gotta somehow pay the wages of that blondie that greets you with a fake smile each time you show up