Hi,
Well, it is baked with one of those Betty Crocker typed pans, right? As long as the batter didnt require a ton of work beyond dyeing it different colors and maybe adding a drop or two of flavoring... it's not a hugely fancy cake. I would personally just charge my $2.50 per serving. Hard to tell the size, but this looks like maybe a 25 serving cake, so $50.
Attached is my home and hobby pricing matrix. You can use that to determine servings and your own price for ingredients. If you had to buy that special pan, I would charge a dollar or two more to cover the cost for the next 20 or so cakes until it pays for itself. That's just how I do it... not how other people may do it. Good luck! It's a cute cake 
The only thing I would add to the above is to take into account this is a 3-layer cake instead of the standard 2-layer cake. It's 50% bigger. 50% more cake batter, more icing, more baking time, more pans to wash.
So if we use an 8" cake as an example ..... An 8" cake serves 24 per the Wilton Chart (which is what I go by), based on 1x2x4" pieces. This cake, when cut, would yield 1x2x6" pieces ..... 50% more cake = 50% more price.
24 servings x $3/servings = $72 + another 50% since it's 3-layer ($36) = $108.
The only thing I would add to the above is to take into account this is a 3-layer cake instead of the standard 2-layer cake. It's 50% bigger. 50% more cake batter, more icing, more baking time, more pans to wash.
So if we use an 8" cake as an example ..... An 8" cake serves 24 per the Wilton Chart (which is what I go by), based on 1x2x4" pieces. This cake, when cut, would yield 1x2x6" pieces ..... 50% more cake = 50% more price.
24 servings x $3/servings = $72 + another 50% since it's 3-layer ($36) = $108.
I agree
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