Just make up numbers, for the purposes of developing a business plan in school the real numbers are irrelevant, your thought process and conclusion matter. Say:
Avg cost materials: $300
Labour per ski: $100
Overhead (rent, utilities, misc supplies, admin, website, marketing) $50
Volume per year: 1,000 pairs
Cost (not including paying the owners) per ski $450, total run $450k
On top of this you have to factor in capital costs (buying the press and other equipment), R&D etc. From that you can figure out what to price the skis based on a 10% ROI or something. This doesn't factor in demand risk, inventory risk and other factors. What you will probably find is that it is not very profitable and requires a HUGE time investment to get off the ground.
You're right, my estimate was probably much too high. Great few posts above with more realistic numbers and also the consideration of producing in house or outsourcing to China (what Bluehouse does I believe).
If you want some easy marks, be sure to discuss inventory risk in your plan (the risk of producing too many pairs of skis and ending up having excess inventory you have to sell at a discount late in the season), you can talk about mitigating this by making deals with vendors to share the risk (sell them cheaper to the vendor, and if the vendor doesn't sell all pairs you split the difference on the discount). You can talk about services like Tramdock/Backcountryoutlet and potential brand dilution caused by deep discount pricing (e.g. someone sees last year ski on TD for $300-400, why are they going to pay $800 for it at the start of the season if only the graphic is different).