Price & Profit

A good book on the basics of cost estimating for products and services with pricing both on a cost & target profit basis as well as competitive pricing. Some practical economic theory is applied on supply and demand aspects of pricing. The book provides some interesting data on gross and net profit margins realized by various industries, and includes some novel approaches to product design & pricing based on both the rational and emotional benefits that a consumer derives from a product or service.
By the way, the book is out of print but is free for reading on googlebooks.