I would not suggest pricing things in this way. The analysts should look at what competing products cost, and where is ours unique and what advantage does it give the airline. Convert that advantage over competing products to a dollar amount. Add that to the price of the competing product. Subtract some so you always win when the customer does their own cost/benefit analysis.
If you price your products based on your costs, you're either losing profit-margin or sales (sales, because you're making the wrong thing at the wrong price).
If you price your products based on your costs, you're either losing profit-margin or sales (sales, because you're making the wrong thing at the wrong price).