sandy, you can answer your own question...
how much does it cost you to make the cake (supplies, ingredients, utilities, insurance, business costs, fuel, and the list goes on)? and this is where servings needed would come into play.
how much do you want to make for profit (either use a price per hour goal or a percentage, whatever floats your boat)?
how many hours do you think it will take you to make the cake, start to finish? from buying everything to make it, to delivering the cake/having the person pick it up.
now of course, i don't know if your client wants a 3D bottle standing upright, a bottle laying down on the board or a crate box with the bottle nestled inside the packing material? all of these options would have different prices.
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