The same product sold three ways needs three different prices, and working that out in advance is what lets you say yes to a wholesale order without discovering later that you lost money on every unit.

Retail buyers expect to roughly double what they pay you. Distributors expect to buy below that again. If your direct price was set without leaving room for those steps, every channel beyond your own till is unprofitable before you start negotiating.

You need your fully loaded unit cost: materials, packaging, labour including your own, and a share of the fixed costs that exist whether you sell anything or not. If that number is a guess, the financial milestones in this pathway settle it first.

Also useful: what similar products sell for on a shelf near you. Not to copy, but because the shelf price sets what the buyer can pay you.