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[edited by: buckworks at 4:58 am (utc) on Dec. 11, 2009]
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(a) the shipping cost you paid to acquire the product,
(b) the packaging and void-fill costs you paid to ship the product,
(c) the product life-cycle costs, including losses, damage, and non-resellable returns.
A (simplifed) formula that I've used is:
Markup = 2.475 * Cost ^ -0.16
if Markup < 1.2 then Markup = 1.2
Price = (Cost * Markup) + (0.25 * Weight)
Round to higher nickel if < 10.00, or
round to higher 95-cents if > 10.00.