Hi, I would agree with the author of this article. http://www.evilution.co.uk/servicing/the_a...change_myth.htm
Throw in something for non-warranty maintenance if the driver even keeps it long enough for that to come into play in a serious way (the cost of the occasional oil change is negligible), and maybe you get to the 25 to 35 cents range. So take 1/3 of that, and you're somewhere ...