I’m far from an expert on pricing, it drives me nuts after I quote a price, then look back and figure I am giving my time away for free! But, I did go through my common recipes & figured how much in ingredients cost for 1 recipe. Figured 1 recipe made, say 24 cupcakes so say $35, then buttercream say $5. This is just ingredients not my time. $40. Then if you are asked for any type of decoration i.e. sprinkles, etc, add that cost on to $40 + packaging, add. So now, figure your time & whatever you think is fair to you add that wage to the total. Divide that total by 24 (# of cupcakes) and look at that as your per cupcake pricing. Make sense? Please don’t give your time & talent away like I’ve done in the past.