80-125 USD
The Lorcin is a low cost handgun. Their reputation for durability, reliability is not extremely high, but I know of no specific safety issues with them.
S&W never made a 25 ACP handgun for retail sale.
$75-$125. Low cost handgun of indifferent quality.
Anywhere from under $100 to over $1000, depending on which handgun you had in mind.
There is no one handgun, and no one answer to your question. The cost of producing a vest pocket sized .22 auto may be $50, while the cost of producing a stainless steel .500 Magnum revolver may be $700. You need to be more specific in your question.
retail inventory retail inventory retail inventory
It depends on which gun.
=(retail - cost) / retail
this would likely refer to the cost of your current merchandise
Retail = cost*(1+markup/100)
COST !