For the builder, The actual cost of the average Hybrid is about $80,000 the buyer pays in the range of $40,000.
The rest is made up of subsidies and out right loss to the manufacturer. No car manufacturer has ever broke even selling "green" cars. That's why GM dropped all it's hybrid models 10 years ago. That's why the "Smartcar" program in some large cities was finally scrapped by the last hold out San Fransisco last year. it cost far more than it was worth.