So you have a price for 1 piece of an item. But you do not wish to sell this as a 1 piece but as 3 pieces of that item with a bonus included. If this is correct, all you have to do is to multiply the FOB cost of the 1 item by the number of pieces in your "pack" say 3 in this case , then add the price of the bonus. This becomes your new FOB and the SKU can also relate to the pack, e.g. SKU-3PK.
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