Has anyone every figured up what the approximate cost per batch is? I could do it, but I am exhausted. DD and I worked on Valentine cookies all day.

Each individual needs to do that. We probably didn't pay the same amount for our ingredients. Many ladies on CC do this professionally and are able to get their supplies wholesale. I'm just a hobbyist, so I probably pay more for the individual ingredients... but I don't have the overhead the pros do.

You can use Alice's Cookie Matrix to calculate your cost.

I am calculating based on what I pay
2 eggs - 30 cents
Butter - 1.59
vanilla, salt, baking powder - 1 $ (I have no clue what to put here)
6 cups flour - 1.50 (again guessing)
2 cups sugar - 50 cents

Total for ingredients alone - approximately 5 dollars. Plus you have to use parchment which runs pretty costly, gas, electricity, etc.

I remember figuring it out once, but have since forgotten! All I can say is that the cost to make them is pretty minimal. It's the time involved in decorating them that is the primary factor in the final cost. Consider them designer cookies, and refer to them as such. A purse is a purse, until it's got a fancy name like Coach. A shoe is a shoe, until it's made by Prada. A cookie is a cookie, until you spend hours and hours decorating them!

I haven't updated my spreedsheet in a while, but here's my cost (a little out of date)

6C flour $.53
3t baking powder $.06
2C butter $3.99
2C sugar $.50
2 eggs $.28
2t vanilla $.33 (8oz bottle from Target)
salt $.01

total $5.70

I get about 5dz 3" cookies
so about $.10 a cookie

Mine is $5.88. I had to go and check my Cake Boss. I haven't updated my costs recently though.

You didn't ask me, but I pay $3 for two cups of butter, the store brand.

I am currently using Land-O-Lakes butter.
(I use generic butter for cooking)
I used to use a generic brand (Ralphs) in CA.
but since I've moved to IN, I haven't found a generic brand that I like.
(I might start using the Target brand soon)

it's more important for the Meringue Buttercream that I make, than for the cookies, so use whatever works for you!

RI is $2.60 and adds only pennies to my cookie cost since I only use it for details (I use fondant as a base...a bigger cost for me than RI, but I love it and can't flood RI nicely to save my life!).