Figure out how much it cost to make your batter & Icing, then divide that by however many you got from the batch of cake batter & then add x amount for your time decorating, etc. Thats what I do 
1 time I bought a $3 standard size cupcake from a Bakery in Downtown Chicago, yeeeaaah, never again, it was the dryest & most bland cupcake I had in my life...I hope my opinion helped you
Well, you'll get a variety of answers on this one, I personally charge 2.00 per decorated cupcake so then I would charge 300.00, If they wanted nothing but a swirl of icing on top with no decoration than I would charge 225.00 (1.50 per cupcake) But really it depends on where you live and many other factors as well.
location definitely plays a key role as your cost are going to be higher just to produce the same thing than mine are in iowa.
I charge the same per cupcake as i do per serving of cake. It is a little less than 8 cubic inches like you get in a cake serving, however i have more labor to handle each one individually so in the end I find it balances out.
Yeah, you can totally charge more than me leily, I'm in middle-of-nowhere WY, and 2.00/cupcake is pretty darn pricey out here - you on the other hand should charge at least 3.00,if not more, in SanDiego. Call other custom cake shops in town and find out what they are charging.
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