The classic "Camels and Rubber Duckies" article has a good analysis on pricing software, including thoughts on segmentation (like your Nike example):
http://www.joelonsoftware.com/articles/CamelsandRubberDuckies.html I think "cost to build" has little bearing on what you can get customers to pay...unless you use it somehow in your marketing, for example, if you have a luxury brand that you want perceived as "worth a high price". But, in general you want to try to find ways to add perceived value or better communicate your product's real value, rather than reduce price. Coupons may help in the short term, but in the long term you want to be known for quality. You can't charge more unless/until you establish this. If nobody is complaining about price, you're not charging enough. This assumes you can capture customer thoughts. This is one area that social media can help, because you can listen for (or possibly ask for) opinions about your pricing and value. -Jay-
