I just went on 4 different websites and built comparable cars - all entry level engine, 18" wheels, basic black paint, basic grey leather and with amenities that I think are common/impt: navigation, sport package, auto transmission, rear view camera, xenon lighting pkg.
Options I did not include are excessive driver alert tools, premium sound, excessive sport trim pkgs (like s-line or m-sport), awd, cold weather, etc... these are debatable for most. here's what I came up with:
1) Cadillac ATS 2.0t - premium - $45,790 - no options, just checked the premium trim (which by the way includes MRC, and a LSD)
2) Audi A4 2.0T - Prestige + sport pkg - $45,995 - only needed the sport pkg option (measley $750); also includes AWD, advanced key and B&O sound
3) MB C250 - P1 + sport + lighting + Multi media - $45,135 - needed to add 4 pkg's, but still came out the cheapest; does include heated seats + sirius, but does not include leather
4) BMW 328i - sportline + DA + Tech + Premium + lighting + sports Auto - $49,395 - excessive number of pkg's; tires are not staggered summer performance, shouldn't sports Auto be std in sportline?, had to get the DA pkg to get the camera (weird)
don't get me wrong, I love bmw, but when the competitors are all priced within $800 of each other, you can't be selling for $4000 more on an entry-level engine.
2011 X5 xDrive 35i Premium - 8AT, Cnv, Tch, 3rd Row, Cmfrt
2011 328i 4dr, 6MT - Sprt, Prm, Cmfrt