Well, I haven't done this yet, but am planning to very soon. I figure I have to make a batch of cake which makes 24, so then I need to count that as my cost and will price smaller orders higher than larger orders per cupcake. If it's just a swirl (which is easier than spreading buttercream), then that will be the "base" price. If there's filling, I'll charge for that too. If there's more than one flavor, I'll charge more for that too.
I charge $45 for an 8" round, two layers, so 24 cupcakes, to me, should be similar with just the swirl, that's $2 a cupcake. I live in a pretty expensive area, so these prices are pretty standard.
melissa
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