Answer:
Mark-up pricing: This is the simplest method of setting the price of a product. In this method, the final price of a product includes the unit cost of the product and a markup as profit margin.

 

Several varieties of markup pricing - also known as cost-plus pricing - exist, but the common thread is that one first calculates the cost of the product, then adds a proportion of it as markup. The amount to be marked up is decided at the discretion of the company.

 

Cost-plus pricing is used primarily because it is easy to calculate and requires little information. Information on demand and costs is not easily available; however, this information is necessary to generate accurate estimates of marginal costs and revenues. Moreover, the process of obtaining this additional information is expensive.