So, how much will be the "magic number"? I saw people selling cookies in Etsy at $4.00 to $ 5.00 per piece. I must assume, those cookies are heavily subsidized by the decorator or by other baking products.
I am starting to conclude, that for a person that do customized cookies (2 or 3 dozen per order, with several levels of embellishment like borders, stencils, flowers, etc.), from a home kitchen, the cost of each cookie can easily surpass $30.00 per piece, perhaps even more.