First, I would keep it simple by only using multiplication. Convert the division by .7 to multiply by 1.4286 (1/.7).
Second, I would use a lookup table to get the VAR.
Base on what you wrote:
>0<$10.00 is the range of 0.01 to 9.99
>$11.00<$30.00 is the range of 11.01 to 29.99
If Cost is >$31.00 is the range of 31.01 to 999999999.99
Example: table: tblVAR
StartingPrice - data type currency
EndingPrice - data type currency
VAR - data type Numeric Double
The data in the table would look like:
0, 9.99, 2
11.01,29.99, 1.5
31.01,999999999.99, 1.4286
To get the[VAR] value you find the record where the Cost is between the Starting and Ending price
Example using the DLookup() function:
DLookup("VAR","tblVAR", [Cost] & " Between [StartingPrice] and [EndingPrice]")
In a query where you have the fields [Cost] and [Var] you can created a calculated field like this:
... [Cost] * DLookup("VAR","tblVAR", [Cost] & " Between [StartingPrice] and [EndingPrice]") as NewPrice ...