This has been hashed over several times before but what the heck..it's a slow night. 25-35 bucks is probably a reasonable fee, in most locations, for a dealer who's makes his living off his FFL where the state doesn't pile on more paperwork. The paperwork you see him do at the time of purchase is only part of the job. At the end of the day he still has to enter all those 4473 forms in his ATF log book and sort and file them in a manner to make them readily accessable to ATF inspections and keep them filed for the next twenty years as required by federal law. Just keeping an FFL requires an investment of time, money, and submitting to scrutiny by ATF that most of us would rather avoid.
Of course, there are a few hobby dealers who will do it for less, and even do their buddies for free, and a few dealers who give good customers a break on the fee. I don't know all the specific details of what's required for transactions in CA, MA, and a few other unfriendly states, so maybe 50-75 bucks for just the transfer paperwork is not out of line in some states. IMHO 50-75 bucks would be outrageous for a state like Ohio.
