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I calculated the costs, but the wholesale price of 100$ you put forward is still expensive.
As we told you before, in case the product is to be sold in Japan, if there is a big deviation from the american retail price, it can't be sold in Japan.
If you search on the web, you can find American websites, so if the Japanese retail price is too high, many people will buy from there by parallel import.

Even taking the shipping fee to Japan into consideration, I estimate the retail price for this product to be about 225$. If the retail merchants sell it at 225$, I would have to sell it wholesale to them for about 145-155$ (62~68% of the retail price).