I don't really know much about the pretzel making business, but one of the things you can do to set a price is to find out what others in the industry would charge.

Things like the cost of employees, insurance, etc should be a fixed cost for the most part so you should be able to determine how much you actually spend for each on the product.

For example you can determine how many pretzels you produce in a month (let's pretend it's 1000) and since you should know what you spend on all those other fixed cost items in a month you would just have to divide by 1000 to know how much employees and insurance and overhead costs per product.