Dealer fee = pure profit.
The acquisition fee is $725. If they give you trouble about it, go to www.bmwusa.com, and show them - that's what BMW uses in every lease calculation.

I'm with the posters above - run from this dealer.

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My history:
1992 Oldsmobile Ninety-Eight (1998-2003)
1995 Cadillac Seville SLS (2003-2008)
2006 BMW Z4 3.0 si (2006-2008)
2008 Infiniti G35x (2008-2010)
2011 BMW 328xi (ED August 31st 2010, Redelivery November 1st, 2010)
2013 BMW 335xi (ED May 6th, 2013, Redelivery ???)