Most of the price in the developed world is taxes. A barrel of oil is 42 gallons. A gallon of oil yields approximately 2/3 of a gallon of gasoline, so that barrel will give 28 gallons of gas at the refinery. So at current price of $70 barrel the raw material cost of gasoline is $2.50. The actual cost is lower since a gallon of fuel oil is also produced per gallon of gas.
Obviously oil-producing countries like Iran, Saudi, and Venezuela sell it at less than world price as a social benefit, since all the oil is government owned.