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Below is a posting I found on LindkedIn from Mrs. Suzanne Anderson of Half Acre Publishing of Canada

There is actually a formula used in the industry for deciding how to price your book...

Fixed cost (editing, design) + Variable cost (paper, printing, binding) = Production cost
Production cost divided by Print Run = Unit cost per book
Unit cost is normally marked up by 4, 5 or 6 in the industry to give the cover price. (As a previous publisher, I found this formula to be accurate, but I felt it over priced a book and made it harder to sale. I used the concept by choosing to multiply the cost of print x3. This made the book more affordable to the general public. Alan Bourgeois, Bourgeois Media & Consulting)

It is important to mark up the book adequately so you can give booksellers and organizations a discount without losing money. It also allows you to lower the cost of the book for events and other occasions.

Good luck!

Suzanne Anderson