My friend and I started a home based baking business specializing in macarons a couple years ago. Since then, we've seen good success (doing $4k / month with local businesses). Initially, pricing was a struggle for us as we were constantly underpricing our work. As we grew, we built our own baking calculator to cost out the price of our baked goods, but we've decided to open-source it and share it with you guys.
Please PM for the link