# How to price decorated cookies and cookie boxes: per piece, per dozen and per box

> Price decorated cookies by the dozen and by design tier: a medium-design dozen is about US$116 at a 45% margin. Worked prices in five currencies and mixed boxes.

Price decorated cookies by the dozen, from three costs: ingredients (small),
packaging (often bigger than the ingredients) and decorating time per cookie
(most of the price). A dozen 9 cm (3.5 inch) cut-out sugar cookies with royal
icing costs about US$5 in ingredients in the US. With a medium design at 7
minutes a cookie, the dozen takes nearly two hours and is about US$116 at a
45% margin, or US$9.70 a cookie. A simple one-colour flood lands at about
US$81 a dozen, and detailed piping at about US$177. Set the price by design
tier, not by cookie.

## Decorating time is the price

Time one cookie of each design you sell, from the first outline to dry enough
to bag, and multiply. As a starting point:

| Tier | What it looks like | Decorating time per cookie |
| --- | --- | --- |
| Simple | One flood colour, one detail or sprinkles | 3 to 4 minutes |
| Medium | Two or three colours, wet-on-wet, a name or short word | 6 to 8 minutes |
| Detailed | Layered piping, lettering, hand painting, several drying stages | 12 to 15 minutes or more |

On top of decorating, a dozen needs dough, rolling, cutting and baking (about
20 minutes a dozen when you bake several dozen at once) and heat sealing,
labelling and boxing (about 12 minutes a dozen). Drying time between layers is
not labour, but it is bench space and it decides how many sets you can have in
progress at once.

Size changes this less than you would think. A mini cookie needs the same
outline and flood steps as a large one, so pricing minis at half the price of
a full-size cookie usually loses money.

## The worked dozen, in five currencies

Ingredients per dozen: 340 g flour, 225 g butter, 200 g sugar and 1 egg for
the dough, and 450 g of icing sugar (priced as white sugar) for royal icing,
plus an example 1.00 for meringue powder and colours. Packaging is an example
3.80: twelve heat-seal bags at 0.15 and a box at 2.00. Labour is 20 minutes of
dough and baking, 12 minutes of packing, and decorating at the tier time.
Overhead is 12% of materials and labour, and the price is set at a 45% margin,
the same method as the [cake pricing calculator](/blog/cake-pricing-calculator).

| Market | Ingredients | Packaging | Hourly rate | Simple, 3.5 min | Medium, 7 min | Detailed, 13 min |
| --- | --- | --- | --- | --- | --- | --- |
| United States | US$5.06 | US$3.80 | US$25 | **US$80.65** | **US$116.29** | **US$177.38** |
| United Kingdom | £4.34 | £3.80 | £18 | **£61.65** | **£87.33** | **£131.31** |
| Canada | C$5.93 | C$3.80 | C$30 | **C$94.96** | **C$137.73** | **C$211.04** |
| New Zealand | NZ$7.09 | NZ$3.80 | NZ$32 | **NZ$102.33** | **NZ$147.95** | **NZ$226.15** |
| Australia (example ingredients) | A$6.01 | A$3.80 | A$35 | **A$107.64** | **A$157.53** | **A$243.05** |

Prices are per dozen. Labour is 1.23 hours a dozen for simple, 1.93 for
medium and 3.13 for detailed.

Ingredient prices: US Bureau of Labor Statistics city averages for August 2026
(flour US$0.548 per lb, sugar US$1.024 per lb, butter US$4.021 per lb, eggs
US$2.272 a dozen); ONS shopping prices for August 2026 (self-raising flour
£1.01 for 1.5 kg, butter £2.26 for 250 g, white sugar £1.15 a kg, free-range
eggs £3.93 for 12); Statistics Canada table 18-10-0245-01 for July 2026
(flour C$5.36 for 2.5 kg, butter C$5.92 for 454 g, sugar C$2.64 for 2 kg,
eggs C$4.95 a dozen); Stats NZ selected price indexes for August 2026 (flour
NZ$2.06 for 1.5 kg, butter NZ$7.70 for 500 g, sugar NZ$3.30 for 1.5 kg, eggs
NZ$8.60 a dozen). Australia has no current official average retail price
series for these, so the A$ ingredient figure uses example prices (flour
A$1.60 a kg, butter A$12 a kg, sugar A$1.80 a kg, eggs 60c each). The hourly
rates are examples.

## What the table says

Butter is the biggest ingredient and the ingredients are still under a tenth
of the price. Packaging runs from half to almost all of the ingredient bill,
so a nicer box needs its own cost line. Labour is 65 to 80% of the
cost at every tier.

Put the simple column next to what customers see: published price lists for
decorated cookies run from about US$60 to US$78 a dozen in the US and A$48 to
A$95 in Australia, per [what custom cakes cost by country](/blog/cake-prices-by-country).
A simple set at 3.5 minutes a cookie costs out above the top of that range. The
profit in simple sets comes from batching: decorate six dozen of one design in
a session, outline all of them, then flood all of them, and the time per
cookie falls well below what one dozen takes. Price one-off custom sets at the
tier rate and keep the market-rate designs for the ones you can batch.

> Quote by **design tier per dozen**, and time one cookie of every new design
> before you put a price on it.

## Pricing boxes and mixed sets

A box is the cookies, plus the box, plus the time to pack it.

Box price = sum of the per-cookie prices + (box, insert, ribbon and card + packing time x hourly rate) x 1.12 / (1 - target margin)

- **Mixed boxes** carry the tier of each cookie in them. A box of six with
  four simple cookies and two detailed ones is four simple prices plus two
  detailed ones, plus the box.
- **Box sizes.** Price the 6, 12 and 24 boxes from the formula and keep the
  per-cookie price close across sizes. A large discount on the 24 gives away
  the decorating time you just costed.
- **Personalised names** add decorating time per cookie; add it per name, not
  per order.
- **Rush orders** displace a planned batch or a night's sleep. Set the
  surcharge from what the displaced work was worth, and put it in writing.
- **Corporate and wedding favours** with a logo need a design proof, a
  stencil or projector setup and a sample. Charge the setup once per design,
  and take a deposit at booking; see
  [how to take a deposit](/answers/how-do-i-take-a-deposit-on-a-cake-order).

## Running it in ibakepro

ibakepro, bakery management software used by cookie businesses of every size,
costs each cookie and box from what you paid for butter, sugar and packaging,
and recosts them when a supplier price changes. A dozen, a half dozen and a
mixed box can be one product with options that change the price, sold through
your [storefront](/features/online-storefront), and a seasonal or
weekly box can go out as a [limited-release drop](/features/limited-release-drops)
that stops at the number you can decorate. See
[recipe costing](/features/recipe-costing).
