When selling something there are a number of prices that may be referred to.
Various prices:
(1) list (retail) price
(2) usual selling price (going price in the community)
(3) discount price (for volume, contract, etc)
(4) special sale price
(5) cost of the item to the owner
minimum price to break-even =
= (cost of the item) * (100 + (percent minimum markup)) / 100
The list price, usual selling price, discount price and sale price can be referenced to the minimum price to break-even.