no idea... but it will depend on the accounting... Are you going to divide all money spent to date / cars made to date (true cost per vehicle) or How much to manufacture 1 car today
I met Haracio Pagani last summer when I back-packed Europe. His factory is tiny, and everyone who works there is family. I met his son, and some other member of his family with a white beard when I took a tour of the factory. They do all their own carbon fiber work, and piece everything together from scratch, minus the engine. The price is greatly inflated. It doesn't cost anywhere near 1 million Euros to build one. Maybe $100,000 USD?
The cost of carbon fiber is the major factor. Prepreg takes a lot of time to cut the right pieces and place them in the molds. On the amount of carbon used it has to be around $15-$30,000 alone for all of the prepreg they use, just in one car.