It is mostly profit. Kawasaki pays about $77 to the dealer for setup. One local shop wanted to charge $150 for setup. When I mentioned that they "already" get paid to set it up, they flatly said "no we don't".
Months later, I noticed their new pricing structure was now MSRP + DMV fees. When I asked them about setup charges, they flatly stated that Kawasaki paid them to set it up and no extra charge to the customer was neccesary. I shook my head in disbelief and moved on.
Beer Bacon Backcountry