Well, I am in Ottawa Canada, so that may make a difference. I go by cost and amount of batter and icing and decorations. I tend to make a lot of 2 layer, 10 inch round cakes, either two, 2 inch layers filled or two 3 inch layers filled, usually with chocolate candy melt molded candy around the sides, I include candles, and charge $50 for the two 2 inch layers filled and $60 for the two 3 inch layers filled. I make my cakes from scratch using butter, sour cream, whole milk, cream, butter - these kinds of ingredients and also use butter, cream and whole milk in my icing. So the cakes are fairly expensive to make. Two layer, I would charge $40-$50, two layer 6 inch, $30-$40.
Likely sounds expensive to folks but I make very little profit for labour, the costs are high for these cakes.
Hugs Squirrelly Cakes