My offer was based on reasonable profit， not on wild speculations.
We have received offers recently， most of which are below 100 U.S. dollars.
Moreover， We've kept the price close to the costs of production.
I think the price we offered you last week is the best one.
No other buyers have bid higher than this price.
The price you offered is above previous prices.
It was a higher price than we offered to other suppliers.
We can't accept your offer unless the price is reduced by 5%.
I'm afraid I don't find your price competitive at all.
Let me make you a special offer.
We'll give you the preference of our offer.
I should have thought my offer was reasonable.
You'll see that our offer compares favorably with the quotations you can get elsewhere.
This offer is based on an expanding market and is competitive.
Words and Phrases
cost of production
the preference of one's offer