Just for the purpose of simple maths: 1. First, estimate how many hours is this cake going to take - 5 hours 2. Then, calculate the cost of ingredients - $20 3. Next, determine the labor cost - $20 x 5 = 100 4. Add utilities cost - $5 5. Sundry cost (small cost) - $5 6. Then, calculate the total cost: 20 + 100 + 5 + 5 = $130 7. In addition, how much profit you want to make - 30% = 130 x 30% 8. So, finally, the total cake price = $ 169