[Cliff Beer]

The analysis of product line profit goes further than simply trying to determine the component costs and adding it all up (which is certainly not simple!). For most manufacturers, including major automobile companies, the profit analysis also includes an allocated share of corporate overhead for such items as legal, marketing, insurance, etc. This overhead allocation process is often highly controversial as product line managers are trying to show product line profit by minimizing overhead allocation - the allocation basis (direct salaries or square footage or some other logical basis) can dramatically swing the ultimate profit per unit. I would be surprised if Ford made it clear to the public how they chose to allocate overhead to arrive at a per unit profit/loss on the new GT. I don't want to be discouraging, rather just highlight that it's more than simply summing up the direct component costs.