I was asked to make smash cakes for a photographer friend.  She wants just a one layer 8" cake whipcream frosting and simple color border.  What would you charge for this?

AAn 8" cake is not a smash cake - it's huge!

Have you added up all of your costs - ingredients, overhead and non-edibles (boxes, boards etc). How much time do you estimate each cake with take to produce?

And why, oh why, do people think babies covered in food are cute?

An 8x2 cake will be pretty squatty................My smash cakes are usually 4x4 or 6x4 and are free with the order of a cake of 40+ servings.

I'd sell the photog whatever she wants.  For an 8x2, with basic decos, it would be $30.

Everyone seems to think this is being used for a baby but it might just be used to push a cake in someone's face for 'fun'. 

I agree w/maybenot - at least $30 but really it isn't worth you time and effort to make just one 8" layer.  Even at that price you will be loosing $$ unless you are baking it along w/other things. 

For ingredients+time+all other expenses I'd charge $60 for one small cake for friends because that would probably leave me with $30 for an hour of work after I pay my taxes etc. And that's the friendly rate because the non-friendly rate would fall under the $150 minimum for all cakes. If I charged $30 I'd be making about $16 net, which isn't worth turning the oven on.