Its been years since I sold bikes, but the freight and set up figures were a scientific calculation based on how much space your crated motorcycle took up, or we pulled them out of our asses....whichever was higher.
Truth is, there was a moderate freight charge to get the bike from the warehouse to our shop. True, soemoen did have to do some very light assembly work. Maybe attach a front wheel, or put on a set of bars (cables already in place). Most of the time, the bike had oil. Rear wheel was usually attached. Chain was adjusted when the bike was crated in Japan.
My best advise is to not even get into specifics. Make an "Out the door" offer . Often times a customer would offer 10k for the bike. Id throw in, "OK, plus license, doc, , freight and taxes."
Local taxes were about 7%, and that had to be added in. Local peopel were familiar with that, anyway, so no biggie. It was an honest figure.
License/doc fee was clearly posted at 250.00. At this point, freight was added in, and it was pretty much whatever figure we felt we could get, and your 10 bike just turned into 12,500. otd. Then, you'd go into the big boobed finance lady, and any straight guy would walk out of there with an 800.00 dollar , extended warranty.
This dealer is still in business, and operates the same as it did back then...well over 50 years in the same location.