Great chart. It doesn't surprise me at all that the labor cost component on a decorated cookie is 6-7x that of the ingredients. That's why it's so important for people to compute/understand labor standards before they price. If you simply mark up ingredients by 3-4x, you could lose your shirt as this example shows very clearly. When I had my bakery about 8 years ago, I rarely did decorated cookies for under $5 each. Otherwise, I couldn't cover labor costs, not to mention overhead. Off my soapbox - I just feel it's critical for people to get paid what they're worth, because sooner or later, working for nothing becomes a chore. Thanks for sharing.