This spreadsheet presents, through seven examples, how to understand how to establish the price of products from a cost perspective. The first example presents Target Costing; The second example evaluates the Opportunity Cost; The third example establishes the difference between Fixed and Variable Costs and their relationship with the unit cost and variable cost; The fourth example calculates the markup; The fifth example uses the markup calculation to establish the Sales Price; Finally, we highlight how to form the Cash Sales Price and the Installment Sales Price.
 Note: The spreadsheets available for download are based on references from blog posts and should be viewed only as supplementary study material. We do not offer support for technical questions regarding the theoretical content of the spreadsheets. This material does not exempt the user from adequate monitoring by a professional in order to obtain greater reliability, both in execution and in calculations.