Sorry, I'm not as detailed as you have outlined here. However, my thinking is, as far as costs are concerned, I consider these as important items:
1. Time by the photographer to create, process and make the print. Does the experience of the photographer, style and the ability to make a beautiful image as an important piece of the pricing pie? What is a brand new, just out of school photographer receive in wages as compared to someone who has 30 plus years of experience?
2. Selling, marketing and other networking costs.
3. Educational costs for the key or main photographer(s). Pretty important in today's market.
4. General business costs. These include location, employees, equipment costs, seminars to send the employees to help them be more valuable for you.
5. Equipment costs.
6. Consumables. For darkroom, chemicals for film & print and things like paper costs.
I believe if you add it up, numbers 1 through 5 would be 90 to 95% of costs. 5 to 10% allow for chemicals & paper.
What did I miss?