I totally agree on the price. $39k for a SR+ isn't really in the same range as a Accord or Camry. If they want to move millions they really need to get that SR down to like $30k (probably with a cloth interior) and the SR+ pushed down to like $34-$36k. They're still very much Merc, BMW, Lexus range and are out selling those cars, so they're nailing that target, but down market is really the mass sales numbers...
(And you can talk all you want about cost savings without gas and such but people may not want to take a $40k loan out when they could take a $28k loan or something for the Accord)
It's $32K w/ tax credit (+ local credits) for the SR