My rule of thumb for the markup required for each step in the distribution chain is x2; so each time the product changes hands the recipient charges twice the cost. For items that are sure-fire sell-through that may drop to 50%, so $70 in this case since Lantus is a predictable sell-through. However the costs in a retail pharmacy are high, for one thing the pharmacist isn’t paid minimum and for another messing up the boxes on the shelves can be extraordinarily costly.
Obviously the Civica marketing department are assuming no one here knows a damn thing about distribution chains, not even the single most basic thing (which is certainly all I know).