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BMW MOA rebate program-

How is absorption calculated at a dealership?
Determine your total fixed operations gross profit (parts + Service + Body Shop). Figure out your total overhead expense (dealership expenses – new and used variable selling expenses). To calculate your rate, simply divide gross profits by the overhead expenses.

It has been a few years since I worried about this value every month - but.......back in the day we were shooting for 80%
 
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