As some people have already noted, almost all the cost of instruction goes to the local shop and the instructor doing the work. Although you didn't say it yourself, this is about the same time that some also curses out local shops and instructors for expecting to be paid for the work they do. The nerve--expecting me to pay for the services they provide! Those money grubbers are always looking for a way to take a buck out of your pocket! I hear some of them expect to make minimum wage--the dirty bastards!