These are all real costs, but in a retail business (as opposed to a distribution or wholesale business, where items are sold in bulk or volume), I should never have to pay any of the dealer's overhead costs. Those are already included in the Retail Price.
What's next? A charge for my share of the building rent? My share of the electric bill? A $25 charge for the fact that the cleaning lady came in this week?
It's a "sharp" practice as far as I'm concerned, and I don't pay that price if it's shown on the bill, split out. It may be included in one bottom line price, but at least then I'm comparing apples to apples when price-shopping ...