You have to figure out how long will it take you to make them and how much you want to get paid per hour for your time. Then the cost of the materials. Once you figure out this cost then divide it by the 30 cookies. But I would think at a minimum $2.00 to $2.50 per cookie.
They are a very simple cookie to make. Should not cost a lot as the same cutter is used for the biscuit and the fondant and then they've put dots of fondant on top. There is no royal icing, no waiting for the icing to dry. I'd charge $1.50 each.
Let's just say when I use to bake and sell cookies 8 years ago, I charged $2.00 a cookie. At $1.50 I would be giving them away. I live in Southern California, so prices are somewhat higher than other areas. Shockolata- where are you at?
I would expect to pay about $2 for them or $3 at the most. I don't sell so that's what I would think I'd be charged :-)
that looks like a pretty big hunk of cookie $4 each is not out of the question unless you reduce the size
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