Since you asked what I would personally charge:
60 servings x $2 per serving = $120
Up charge for a specialty filling = $ 10
Three fondant figures = $ 30
total $ 160
But that is what my area will support.
Your personal costs and situation will be different.
Someone else might sell it for over $2oo.
Others would do it for a $1 a serving ( basically losing money on it)
Good friends don't get discounts. It costs me the same amount to make it no matter how much I like the person. So...if she's my friend she wouldn't want me to spend time away from my own children just to bake her a cake at no cost.
It's nice to know what your work is worth, buy honestly we can't tell you what you SHOULD charge since we have no idea what butter costs in your town.
Hope you'll post a picture of your version.
I'm sure it will be just smashing.