Pricing your services based on your costs creates a peril; any bargaining eats your margin. Yes, you may charge a fixed fee or tiered-level prices for low-risk services or discrete products. But those pricing models do not work once you introduce your expert services, unique experience, and any open-ended project risk.
As Microsoft's Cloud Profitability Lead, Melissa Mulholland advises partners on pricing models, and observed in an August 2017 Microsoft Partner Network blog post that...

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