[ChristopherCoy]

put a value on your time (an hourly rate), multiply your hourly rate by the time it takes to make a print (and by that I mean account for every second from when you pull the negative out of the sleeve to when you put the print in the final wash), add up your materials cost, double that, and add it to the hourly price. Don't forget to include your chemistry, electricity and water costs in he material cost.

That's how I normally do it, except its backwards. I take my hard cost from the lab, multiply by three, and add an hourly rate. That generally gives me about a 35% profit which is what PPA suggests a brick and mortar studio should be making. Of course now that I don't have a studio, that percentage should be a little higher.