Why a tiered cake is priced per serving, with the fixed hours spread across it
A cake's price is mostly two kinds of time. Some grows with the cake: more batter, more layers to level, more fondant to roll. Some does not: the consult, the trip for butter and fondant, mixing six colors, washing every bowl, boxing and driving it over.
The example carries 6.5 of those fixed hours. At $36 that is $234, a third of the $698.22. Spread over 30 servings it adds a lot to each slice, over 150 hardly anything. The break table shows it: $17.56 a serving at 30, $10.74 at 65, $8.70 at 100 and $7.43 at 150. That is the honest reason a small cake costs more per slice.
Timing a cake before the first layer goes in the oven
Most bakers can say how long the decorating took. Few have timed the rest. For your next three cakes, write down the minutes for the consult and sketch, the store run, coloring fondant, setting up and washing up, and the drive there and back. Put the average in the fixed hours box.
Then time the part that scales: mixing, baking, leveling, filling, crumb coat, covering and decorations. Divide by the servings. The example works out to 4.4 minutes a serving, so 65 servings is just under 5 hours at the bench. If your number comes in well above that, check the per-serving minutes before you trust the price.
The same cake picked up instead of delivered
Delivery is an hour and a quarter of driving, stacking and setup in the example, plus fuel and a kit of extra buttercream and dowels. If the customer collects, take 1.25 off the fixed hours and set the delivery box to 0. The cake drops to $610.72, or $9.40 a serving.
That $87.50 gap is what delivery is really worth on this cake, which makes it easy to quote as its own line. Going the other way, the same design scaled to 100 servings comes to $869.56, or $8.70 each, because the fixed hours stay put while the servings grow.
What this cake calculator skips that the spreadsheet counts
The $36 rate is the example kitchen's. Yours depends on what you pay yourself, your license and insurance, your equipment and how many cakes you really make in a week. The free true hourly rate calculator works it out, and the overhead and profit guide explains what goes into it.
The spreadsheet also charges the mixer, oven and decorating station by the hour, adds a 5% cushion for surprises, flags extras added after the quote, keeps a price list of ingredients by the pound, prints a customer quote and logs whether each cake made money. Its version of the same cake comes to $11.62 a serving, against $10.74 here. The cake pricing guide walks through that example line by line.
The $200 minimum stays on in both. A 6-inch cake for 12 already prices well above it here, at $438.75, because the fixed hours do not shrink with the cake.