The BMW dealer is trying to squeeze even more profit out of you. First of all, the lease acquisition fee is $525 (direct quote from BMW Financial Services), not $725. Also, I'm not sure what the MACO and PAC fees are, but I'm assuming these are dealer prep or advertising fees. You should refuse to pay any dealer prep fees and advertising fees are negotiable. Also, go to the site below to enter your lease numbers to arrive at the payment amount to compare to the dealer.
http://www.mjhb.com/lease/