[Principled]

... you have no guarantee that you will be able to sell it for enough to recover your costs much less be able to have a profit.

Granted - but the plan and everything lines up to try to achieve the desired net profit

Then you have to add 38% onto the profit to make what you want so instead of selling it for $100 you must get $103.80?

38% where'd that come from? In order to give you what I'd try to charge, I'd need to know my marginal tax rate and my desired return.

[justshutupandtakeit]

Thirty eight percent is the business income tax rate.

Still a mystery is why one would ever limit a price if one can just add whatever is desired to the cost to achieve any profit desired?