How to define SKU's in Oracle Inventory ??

Hi All, The inventory user guide defines a sku as unique combination of an item, subinventory, locator, revision, and lot.

However in the project that I am working on, we talk about price bands i.e say a particular item has 5 prices based on the quantity or amount i.e 10 to 100 ,$10, 20 to 200 ,$20 etc. then we talk about creating separate SKU's for these ,that means for a single item we have 5 SKU's (although in inventory it is possible to create a single item and then create formulas/factors etc, but that is not the route we take).

However the question I have is, how do we define SKU's in inventory., is it the revision functionality. so if we need 5 sku's for an item ,do we have five revisions ? Can some one explain to me in details how this SKU thing works and if there is any documentation ,please point me to that.