My advice for pricing is to always start from preceived value.

You have to look at what you’re selling…think about who you’ll hang next to in a store/your competion…and determine the cost that will make sense for your product.

There are definately certain benchmarks in the inudstry such as multiplyinng your cost by 2.2-3.0 to come up with your wholesale price.  However at the end of the day a boutique owner needs to be able to financially justify buying your merchandise.

That said, as it relates to pricing I suggest you do your math backwards and work yourself into an approriate margin.  You may have to finagle your cost a bit by using different materials or suppliers to achieve your ideal margin…but trying to pass this cost off to your customer closely resembles a shot in the foot….