Here's my deal:

$58375 MSRP

$52375 negotiated cap cost + $725 bank ACQ fee+ $55 documentation fee = $53155

$2500 cap reduction rebate from BMW + $515 Cap reduction from you= $3015 cap reduction

net cap cost=$50140

Residual $31076 (53%)--there is 7800 miles on the car.

2009 Base Money factor: .0025

800 bucks/month

Edit:

In all fairness, the dealer is also giving me KBB RETAIL value on my trade (3k more than KBB trade-in), and is delivering/prep/picking up my car--and everything is being done via fedex....

I guess you pay for convenience sometimes?