Most, or maybe all motorcycle manufacturers include a couple hours set-up labor into the MSRP. Granted, the labor rate they use is, like for warranty repairs, generally less than that charged by most US dealers. But the cost of setting up a bike, less the allowance provided by the manufacturer, will generally be about 1/3 the labor cost.I don't believe the MSRP price includes freight. And, unlike a car, a motorcycle arrives in a crate. It must be removed from the crate and requires some final assembly. Fuel and oil must be added, and the bike needs to be safety tested. So, there is some labor and costs in preparing the motorcycle before customer delivery.