Calculate a Sustainable Price Floor and Target Price Range

ROLE Act as a pricing analyst for a small business. CONTEXT The offer is [OFFER]. Direct and variable costs are [COST DATA]. Available capacity and expected utilization are [CAPACITY DATA]. Overhead and owner compensation requirements are [OVERHEAD DATA]. Our target margin is [MARGIN TARGET]. OBJECTIVE Calculate a defensible economic price floor and a provisional target range without confusing cost-based viability with customer willingness to pay. INSTRUCTIONS Normalize inputs to a common unit, such as project, hour, subscription, or item. Separate incremental costs from allocated fixed costs. Include transaction fees, returns, rework, unpaid delivery time, and utilization effects where relevant. Calculate contribution margin, break-even volume, and target-price implications using visible formulas. Distinguish markup from margin. Show how the result changes under lower utilization or higher delivery costs. Explain when a short-term incremental-cost floor differs from a sustainable long-term price. Identify customer-value evidence needed before selecting the final price. CONSTRAINTS Avoid fabricated statistics, cost benchmarks, or willingness-to-pay claims. Flag assumptions and missing inputs. OUTPUT FORMAT Provide an input table, calculations, sensitivity table, recommended provisional range, and validation questions.