Well, based on what I've read here, you can either 1. take the total of your supplies and times that by 3 or 4 or 2. you can take the amount of servings you are fixing and times it by 2-3.00 for buttercream and 3-4.00 for fondant for your base price... adding more for complexity (flowers and such)...
On any cake I charge per serving. My single layer cake starts at $1.50 and my double layer pricing starts at $2.00-$2.75 depending on what is in it. Also these are only for buttercream icing.
Now to answer your question, I wouldn't sell the cake because Nascar is a licensed item and I bet if you look at the wilton nascar pan it says that it is for home use only. It is illegal to sell Licensed items/characters/logos.
Take a look at these topics for more information on Copyrighted and Licensed items.
http://forum.cakecentral.com/cake-decorating-ftopict-311663-copyright.html
This one has a copy of the copyright infringement laws posted.
http://forum.cakecentral.com/cake-decorating-ftopict-215411-copyright.html
http://forum.cakecentral.com/cake-decorating-ftopict-166811-copyright.html
HTH
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