I'd say the standard model is more like 20% R&D, 20%manufacturing/distribution costs, 20% marketing and 40% dealer costs. Except cables, they have their own special set of rules. ;)
Generally spending less on marketing or dealers will give you more bang for the buck sonically. The problem with that is re-sale. Since no one has heard of your special XYZ speakers, resale value plummets immensely.
Generally spending less on marketing or dealers will give you more bang for the buck sonically. The problem with that is re-sale. Since no one has heard of your special XYZ speakers, resale value plummets immensely.