I went and priced up a 328i M-Sport here in Australia..
I'm crying at the cost (MSRP)
328i Estoril Blue II M-Sport with Xenon, Sunroof, Comfort Access, Heated Seats (front), Sat-Nav Pro, Harman Kardon, Surround (Top View Cameras), Rear blinds (electric rear and mechanical sides), M-Dyamic Suspension, Extended Blue Tooth kit and a few other bits.. not much change from AUD$100,000 (on-road with all taxes and registration)