yeah, 185 is ridiculous...but i've never seen a dealer charge that much around here. 120ish isn't terrible since you're getting 13k miles out of a change.
you figure $30 for a regular 3,000 mile change..comes out to 120 bucks for 12000 miles.
maybe the first one. subarus are super easy to change the oil if you don't have your undertray on. you just have to watch you hands around the headers unless you have aftermarket wrapped headers like mine shit i don't even have to jack my car up or put it on a lift to change my earl.
mo-boy should join a bimmer forum and learn all the diy service stuff on his own. also the owners manual will tell you what need to be done at what mileage. the manual is that thick book usually in the glove box. i'll never take my ride to a stealership unless i need warranty repair.