Here's the breakdown of the current job postings at Elsevier (not to say that this reflects accurately how the $35 / article is divided up):

* 112 IT

* 10 customer service

* 3 data analysis

* 28 editorial

* 3 accounting

* 4 general MGMT

* 3 HR, 35 marketing

* 18 manufacturing

* 22 product MGMT

* 3 program MGMT

I would really like to see an official breakdown of the cost per article and especially the processing cost paid by authors.

edit: formatting.