Murabaḥah is a term for a sales contract where the buyer and seller agree on the markup (profit) or "cost-plus" price for the item(s) being sold, which covers the cost of what?
Markup (business) Markup is the ratio between the cost of a good or service and its selling price. It is expressed as a percentage over the cost. A markup is added onto the total cost incurred by the producer of a good or service in order to cover the costs of doing business and create a profit. The total cost reflects the total amount of both fixed and variable expenses to produce and distribute a product. Markup can be expressed as a fixed amount or as a percentage of the total cost or selling price. Retail markup is commonly calculated as the difference between wholesale price and retail price, as a percentage of wholesale. Other methods are also used.
Makingup price MAKING-UP PRICE: A term used in the London and other British Stock Exchanges, to denote the price at which speculative bargains are carried over from one account to the next. The carrying over of a "bull" position in Eries, for example, implies a sale for cash and a simultaneous repurchase for the new account, both bargains being done at the making-up price. This is fixed at noon on carry-over day, in accordance with the market price then current. The term is also used in New York City, where the making-up prices are fixed at the end of a day's business, in accordance with the American system of daily settlements.