Company Objectives and Pricing Methods Customers judge value by the benefits of what they buy relative to the cost of that item. Pricing decisions are then very critical to delivering value to the customer. Profit Orientation - Cost Base Pricing = Variable Cost $30 per tote Fixed Cost $4,500 (annually) = Whole Market Estimate is 76,000 (see Rochester census data for number of females between the ages of 18 and 65) of which I would like to get 10% What would the selling price of the tote be if I wanted to get a 50% target profit. What would the Break Even volume be, i.e., how many would I have to make and sell before I began to make money.