Pricing

Hi sir. Here is my qstn. 1) cost plus pricing Is a strategically focused approach as it accounts for external factors. 2) cost plus pricing requires that the profit mark up applied by business is constant across all products. True or false Ans is both are false Why ??? My ans is 1) true 2) false bcz markup cannot be constant in all products. Is it correct thought?? Can you please explain me why both are false. Thank you sir in advance.