To answer your question,
You can not do that in QBO
Each item is unique, there is no matrix inventory (variations) and each item has one price.
QBO is designed to buy and sell a widget nothing more
You can create copies for the items that need different SKU and Prices and use Inventory Qty Adjustment to transfer items to new/different SKUs.
Say 1000 pcs of item AAAA you have in stocks, move to the action column under the Products and Services > dropdown arrow click Duplicate and enter details with new SKU and price quantity on hand 0, Name*- slightly different to original name e.g AAAA - Wholesale / Retail or enter with SKU and Save.
use Inventory Qty Adjustment to transfer items AAAA to AAAA - Wholesale / Retail / with SKU
The above solution will enable you to maintain the same items with different selling prices and different SKUs
Comment back for further clarifications / to discuss.