It's been already two years since the car manufacturer reported record sales of 50,246 units. It was also August 2014, and after the brand continued to set records in September 2015 and December 2015. Last month, Subaru's 60,418 unit U.S. sales performance was 20% better than the company's record-breaking result from two years ago and 7% better than the record set eight months ago.Subaru can sell even more cars in U.S., if only the company had the necessary supply on dealer lots. As a result consumers who want to buy a Subaru now have to pony up. Subaru's average incentive spend per unit was higher in august 2016 than in August 2015, and the year-over-year increase translates to little more than $100 per vehicle. BMW, is spending $5,670 per vehicle and is still losing sales, since its sales fell 7% this August, and are down 9% this year.