We priced ours at $2 a tube or 3 for 5. We calculated out materials and discounting beeswax it was 15 cents for ingredients, 10 cents for the tube and around 25 cents for a label (bought labels and printed, ink will get you, but they looked sharp). The biggest time investment was perfecting recipes, they cooked up pretty quick once we had everything down. That made for pretty good profit margin and put them at comparable price to Burt's Bees or other "higher end" commercial varieties. It of course all depends on you market though. We might have been high on our label cost estimate, but they are more than you think, and we figured that would cover beeswax and labor too if we were over a bit. Labels with less color etc will be a lot cheaper to print of course.