The document provides guidance on how to price products and services. It argues that the common question of "how do I price this?" is the wrong question to ask. Through a series of exercises analyzing different pricing scenarios, it shows that pricing is not about costs and profits, but about delivering innovation, perfection, and uniqueness. The conclusion is that freedom from pricing concerns comes from innovation and creating intellectual property, not from competition or sales volumes. Entrepreneurs should focus on how to make their offering unique rather than on costs when determining price.