What is the average dealer mark up?

numbers from above are largely correct, but like the fiances of car dealers, it gets more complicated.  most dealer cost sheets will have the 60% (40% discount) as the baseline.  But then there will be a few more points for larger orders, and occasional incentives to move stuff.  The first unit, to be a floor demo model, and maybe loaned out repeatedly, may garner an additional 10%. There may be cooperative advertising allowances.  And of course, some dealers will modestly discount especially in a package.  Its a lot of money, but as noted, there are a lot of costs to retail in a low volume business -- and we can be a demanding lot.  And as also noted, most manufacturers work on 5+X parts --> retail or maybe 4X parts + labor (which is a bigger proportion in small volume, weird component high end compared to a mass market product that can be efficiently produced by automated SMD lines,and stuffed into a blow-mold box.
Think direct sales is the answer?  Now the manufacturer needs to cover hand-=holding, free in-home demos and the depreciation of "used" equipment, more advertizing, etc.  It saves less than you might imagine.
The value from dealers, if they truly help you sort through alternatives and find the component that a) YOU like and b) delivers high value, is very, very significant.
G

The dealers markup is between 40-50% depending on the company,and international distributors get 55-60% 
i was a dealer for 10 years this is the average.

First off, markup and discount are not the same number.  If a dealer is getting a 50% discount from the manufacturer from MSRP and prices at MSRP his markup is 100%.  Second to the poster above that said car dealer markups are similar, that is wrong.  Margins are so slim on new cars (other than luxury brands) that the major profit centers at new car dealers are the service centers and used car sales.  The trade-in/retail markup is quite a bit more than the new car markup.  Dealers are grossing 5 to 10% on new car sales these days.  That's why they have a person dedicated to trying to sell you snake oil wax jobs,  upholstery treatments, and overpriced extended warranties.

You can wax a car with snake oil?

" The same btw is true of most things, including cars. Which is why car dealerships are so incredibly profitable."
Not exactly.  I retired from GM and the dealer cost was typically 15-18% under MSRP.  Dealers would get a 3% bonus when a car sold, which was all the profit they got if they sold you a car at "dealer cost".  Dealers made more profit per unit on used cars, which they would buy at auction nearly every day.