Factbox - Estimating costs of making General Motors' Volt

(Reuters) - It costs General Motors Co an estimated $75,000 to $88,000 per car to build the Chevrolet Volt plug-in hybrid, based on current sales and production volume, according to auto industry consultants who spoke with Reuters.

Here is a breakdown of their average per-car cost estimates. Development and tooling are considered fixed costs. Parts and labour are variable manufacturing costs, dependent on production volume.

Fixed-cost figures are based on total Volt sales of 21,500 cars through August, and will drop in the future as sales and production volume increases.

Fixed Costs

* Development: $18,650

* Tooling: $37,350

Production Costs

* Standard Parts, Material and Labor: $12,000

* Unique Parts, Material and Labor: $12,000

TOTAL: $80,000

Note: This does not include marketing and other wider corporate/administrative costs. (Reporting by Paul Lienert in Detroit; Editing by Martin Howell & Theodore d’Afflisio in New York)