But the price of a calculator is totally unrelated to the cost of the R&amp;D associated with the calculator. The original point was nonsense.<p>The company wants its return to be as large as possible. Speaking in more sensible terms, they want to get as much money as they can regardless of whether they&#x27;ve reached a magic internal accounting threshold or not. R&amp;D just has <i>no relevance at all</i> to product pricing.