Hi,
Currently, the consensus is that pricing your CPUs at just over 2x the unit cost is the best. You will lose out on some score (the review will mention that the CPU could be cheaper) but it’s worth it for the higher price margin. You also have to remember about basic marketing and staying on top of the research (release more products or wait until the next year to unlock new research). Putting in the best specs for your CPU is usually the way to go with the exception of experimental dual-core, early PGAs, and clock speeds at the very limit of the used tech process’s capability.
If you’d like to know more, feel free to ask the community!