I do an average cost per ounce including shipping. All of my oils range from $15-24 per pound.
Now I just sampled an oil that is $31 per pound and contemplated that very pricing question. I’m still testing it, so I’m not sure if I will carry it or not.
If it’s a few fragrances that are really pricey, I would use the average CPO and take the loss on those because it will even out with your lowest cost oils.
However, if you have a lot that are $30+ I would either price the product at that price point or go a little over your average cpo.