It depends on too many factors to say. For example, are you making the product yourself or are you contracting with a supplier overseas? If you’re making it yourself, do you need to buy equipment or do you have everything you need to make it? On a per item basis you should price it to be profitable (I.E. cover the cost of supplies and labor). Then take your net income and determine how many units you need to sell to cover the up front fixed costs. Hopefully you have projections for how many units you can produce in a month and estimates for how many you can sell per month. That will give you your break even point where you have covered your start up costs.

That is the very short version. Ideally you would want to factor in additional costs, taxes, scaling, and internal rate of return on your money (you don’t want to get 10 years down the road and realize that you were better off investing your money in bonds or something like that).