Propose a mechanism for the following transformation: 
Definitions:
Cost-Based Pricing
A strategy for setting prices where a specific additional amount is added to the product's unit cost to determine the sale price.
Underpriced Products
Items sold at a price below their market value or cost of production, potentially leading to losses or reduced profit margins for the seller.
Absorption Cost
A method of costing that includes all manufacturing costs (direct materials, direct labor, and both variable and fixed overhead) in the cost of a product.
Mark-Up Percentage
The percentage added to the cost of goods to cover overhead and profit.
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