There's a movie called The Hudsucker Proxy, a spoof on American industry in the 1950's, which has a scene where a whole department of bean counters are calculating what a hula hoop should cost. After much number crunching by a sea of people on calculators, they came up with .79 each for a 20 cent profit. When it was brought to the head bean counter, he looked at the number, shook his head no, and they added a 1 in front of the decimal, making it $1.79...
As per discovery during anti-trust trials, Microsoft came up with a price tag of $45 for it's Windows upgrades in the 90's that would allow MicroSoft to make a reasonable profit. Bill Gates laughed and raised the price to $95 - said what are they going to do? They have to buy it.