I didn't include that because that's fundamental. That's a given. If you don't know that you need to cover your costs to stay in business, then no advice is going to help you.
But also, remember... The market doesn't give a shit about your costs. So sometimes it's wise to start from the price and then build your business around that.
Because if you're price is too high because you're costs are too high, you're in trouble regardless of how you come up with a price.