1) I am not sure if I believe LG Chem is at $145 per kWh today (cells)
2) Elon Musk and JB Straubel have said the raw materials necessary to make the cells cost about $80 today. That is, before processing the raw materials to actually make the cells. So, it is very unlikely we will ever see $100 per kWh cells in the future.
3) Because the Bolt is still a "compliant" car, i.e. GM will only make 30,000 to 50,000 units regardless of demand, I believe it is entirely possible GM will lose money on every Bolt they sell.
4) Ball-park guess .... If this form factor (the compact crossover Bolt) was a 4 cylinder car, it would retail for about $17,500. Since the Bolt is priced at $37,500, I suspect the battery pack is costing GM approximately $20,000 ($20,000 / 60 kWh, or $333 per kWh)
5) Being able to achieve 238 miles of range in late 2016 at a price point of $37,500 is an incredible achievement by GM and LG Chem.