The Toyota Prius Four tops a new Consumer Reports tally of the best new car values.

The magazine's February 2013 issues reports the Prius has a price tag of $26,750 and a cost per mile to drive of 49 cents. In second place, we have the base model of the Honda Fit, with a price tag of $16,915 and a cost per mile of 46 cents.

The Scion xD and the Scion xB claim the third and fourth place, respectively, on the tally.

Who stunk it up in the Consumer Reports investigation?

The BMW 750Li which sells for $97,525 and has an operation cost per mile of $1.80.

Despite the recent high cost of gas, fuel costs only account for less than a fourth of the expense of operation. So where is all the money going? Depreciation. When you buy a new car, the value drops like a rock the minute you drive it off the dealer lot. Other factors that figure into most looks at true cost of ownership include insurance, maintenance, and the interest on a car loan.