AHow much will the ingredients cost for each dozen? How long will each dozen take to bake and decorate? What is your annual overhead and estimated order volume per year?
Generally a dozen decorated sugar cookies will sell for between $12 and $120 a dozen (or more) depending on a variety of factors.
The one rule of thumb that you'll hear over and over for pricing decorated cookies is $1 per inch. You can use that as a starting point. So a 3" round cookie would be $3. A 3"x4" cookie would be $3.50. If there aren't a lot of colors and the design is fairly simple, lower the price. If it's a time-consuming design (lots of detail) raise the price. That said, so much depends on where you live and what the market will bear! Check around at your local bakeries and see what their cookies are going for. While it's tempting to go cheap, don't do it! (Unless you don't mind slaving away for hours and hours on a cookie order and barely making minimum wage.)
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