Having been COO of an SaaS (actually, DaaS - Data as a Service) company, I have gone through the same exercise. Predecessor management had priced based on cost and some markup. As part of a turnaround, I focused on shifting pricing to a value-based system, as Jesse suggests. There was considerable pushback from customers, since they were used to paying $1,000s for software that generated them $1Ms in value, but we were able to raise prices as much as 3.5x upon renewal.
I say that as background to second Jesse's point that you should base pricing on what the service is worth to the users, not what it costs you. Simple example - if they currently spend $100K/year to do what your software automates, then paying $75K is a big savings. It does not matter what that actually costs you, but they are getting a better solution at a lower cost than they currently pay.
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