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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.