Fun little article here on cost of devs:
http://unblinkingeye.com/Articles/Developers/Cost/cost.html
Pricing may be a bit out of date, but you'll get the idea.
I looked at this a couple of years ago and got entirely different results.
Here is my spreadsheet. As an example of the differences, the Unblinking Eye (UE) article says that home-made D-76 is $1.33/liter, whereas the store-bought variety is $1.12/liter; but my own spreadsheet shows these costs as $0.95/liter for home-made vs. $2.00/liter for store-bought. The prices in my spreadsheet are now a bit out of date, but less so than those in the UE article.
There are a number of reasons for the discrepancies, the most important probably being that the UE article used
Photographer's Formulary as the sole supplier for chemicals, whereas I used a variety of suppliers for my computations. Although PF is a reliable supplier, they're pricier than many others. You can save a lot on certain chemicals by buying from other suppliers. In D-76, the bulk of the cost in my spreadsheet ($0.58 of the $0.95 cost for a liter) is from sodium sulfite. Currently, PF charges $28.95 for 10 pounds of sodium sulfite ($2.90/pound). This compares with $18.98 for 13 pounds ($1.46/pound) from
The Chemistry Store. If I were to use the PF costs, that would raise the cost of a liter of D-76 to roughly $1.50/liter just from the sodium sulfite.
In sum, there
are cost savings to be had by mixing your own chemicals. That said, IMHO this isn't a good enough reason to do it, at least not for most people. Whether it costs you $0.10/roll or $0.25/roll or even $1.00/roll to develop film, those costs are small compared to the cost of the film itself, not to mention cameras, your own time investment, etc. Instead, mixing chemicals yourself is a way to give yourself more control over the process, enables you to easily try new developers, and lets you use products (such as PC-TEA or DS-12) that aren't readily available commercially. Some people even enjoy doing it.