Not sure where OP is coming from, but virtually all companies consider detailed financial information propriety and only available to senior accounting staff and top management.
So, lets take a ball park approach.
Developer buys a few acres in vacation area and is going to put up 10 two BR condos with 10 units each which will cost $300K per unit. His savvy accountant points out that would be 100 units and maybe $50K profit each. However, if he makes TSs he can make a lot more money. So Developer has 50 Intervals per unit (keeps a couple for himself) which he sells for average of $30K depending on season/demand. This brings in $1,500,000. Of course, to do this he has to spend around a $900K for scamming sales weasels. So it cost him $300K to build, $900K to sell and he has $300K profit.
But the real real kicker is he(HOA) sign a life time contract for him to manage at cost plus 10%. No wonder all the big guys jumped into TSs!
So to OP question:
"dont care about cost of sales / net
what i mean is (building cost divided by units) and (sold out total sales divided by units divided by 52 weeks) "
Building cost including infra structure , etc. equals $3 million
Divided by 10 units equals $300K per unit
50 Intervals sold for $30K each equals $1,500,000
$1,500,000 gross sales divided by 10 units equals $150K
$150K divided by 50 Intervals equals $3K per Interval profit
$300K building cost divided by 50 Intervals equals $6K per unit