Try this one ..
$values = array (
'price' => 9271.00 ,
'currency_code' => 'USD' ,
);
$cp = commerce_product_new('product');
$cp->is_new = TRUE;
$cp->revision_id = NULL;
$cp->uid = 1;
$cp->status = 1;
$cp->created = $cp->changed = time();
$cp->sku = '#12sku';
$cp->title = 'New Title';
$cp->language = 'und';
$cp->commerce_price = array ( LANGUAGE_NONE => array ( 0 => array (
'amount' => $values[ 'price' ] ,
'currency_code' => $values[ 'currency_code' ],
) ) );
$cp->field_list_price = array ( LANGUAGE_NONE => array ( 0 => array (
'amount' => '300.00' ,
'currency_code' => $values[ 'currency_code' ],
) ) );
$cp->field_isbn = array ( LANGUAGE_NONE => array ( 0 => array (
'value' => '#isbnn' ,
) ) );