"The perfect price is the price the punter is prepared to pay. Cost of production is irrelevant."
perfect for whom?
If the punter (s) pay less than the cost of production it is not perfect for the seller/manufacturer as they will eventually go bust
You can even say it's not good for the punter as it reduces his/her future choice but in this day and age no-one cares
If you are talking about valuing a product then you are correct - it is only worth, in asset terms, what the market will pay but that is not necessarily "perfect"