If it's an order of 2-3 pens I'll usually knock $10 off of each additional pen. So if someone wants 3x $60 pens, they'd be $60, $50, and $50.
Larger quantities I make larger discounts. I'm finishing up a corporate order of 30 pens right now and I calculate the discounts based on my labor costs. In this case, I cut my labor costs significantly. Perhaps too much.
I calculate my labor at $30-$40 an hour, depending on the difficulty of said labor. In this case they ordered 30 curly maple long clickers, all engraved. Raw cost per pen is something like $16-$17. Usually with the engraving each pen is 2-2.5 hours of labor. That makes each pen sell individually for about $75.
I charged them $50 each, (lowering my labor costs to ~$18 an hour), plus an additional $8 each for boxes. I include a business card and comedic description/instruction cards in the box of each, which usually results in significant future sales, and it keeps the company coming back. In this case this is their second order, and I expect they'll make more. I will say, I wouldn't go lower than $50 even if they ordered 1000 pens. Making identical pens in large quantities can be mind numbing.
This is just how I do things, hope that helps.
