Well thats an interesting one but i don't think there would ever be a clear answer to what is the cost of making a bat...
Cost of Cleft
Cost of making the bat
One times costs like garage/workshop etc (assuming small companies aren't paying rent as they have their own workshops) which would/should be paid off after the certain # of bats but does that mean that after they have sold 10000 bats the price comes down?
Additionally lets say all the costs to make a bat amount to 100 GBP and bat took two hours to make being sold at 200 GBP thats an hourly wage of 50GBP for that maker, now I understand that seller isn't making a bat every hour of the day but on average even if you sold 2 bats a day thats a 200GBP a day, salary of 4000GBP a month...don't know if these numbers are realistic but that i would guess is decent money....