I'm the volunteer cookie sale manager for my daughter's service unit, which consists of ~35 troops and ~400 girls. We're part of the Girl Scouts of Eastern Massachusetts Council, one of two councils in Massachusetts.

The cookie sale is primarily a fundraiser for a council. The council sets the price (in our case, $4.00 per box). Out of the $4.00 per box, here's where the money goes:

Council Programs and Properties (50%): $2.00 Baker (22.5%): $0.90 Troop Proceeds (15.5%): $0.62 Administration (9%): $0.36 Girl Incentives (3%): $0.12

GSUSA gets their cut out of the Baker's share as a licensing fee.

If you look at the Program Guide for our council, (http://www.girlscoutseasternmass.org/programs/) you'll see that it offers a large number of programs and camps for girls in eastern MA, at very reasonable cost. Half the money from the sale goes towards property maintenance and operations, keeping the cost down for all girls, and for scholarships for girls who cannot otherwise afford them.