After an exhaustive amount of research on how to properly determine wholesale pricing, my head is still spinning. The most common formula I've noticed is to take the price of INGREDIENTS ONLY and triple. That just doesn't make sense to me...ingredients run about 23% while LABOR is my huge cost. We are an independent, rather small scratch bakery ($750k annual gross volume) and do not use any bigass automated machinery (nor have room for it), so that's why labor's high. How best to price for wholesale other than the general "figure out good retail prices and work backwards from there" which is how we've been doing?