There is all kinds of cost going into making a pot. But I cost out mine and I set my profit margins according to where I am selling. Know your audience. There's a difference between selling at a local farmers market than in a gallery. It's the clientele. But no gallery is going to put a beginner in their shop. Costing it out, is a little time consuming, but then you can come to a reasonable price.
Cost out on one piece. how much did the clay cost per pound?
Cost of delivery or travel cost in gas (mileage is a deduction).
Cost of glaze (Shop recipe( cost out each ingredient in recipe vs Commercial). I calculate when I buy my raw material(cost/#, delivery cost, labor to make a batch, cost per recipe (gram).
Cost of the bisque and Glaze firing. (this is best by doing a full load of the same kind of piece). Every kiln is a bit different. You can Google the formula: Calculating the cost of firing an electric kiln. Of course summer rates can be different than winter, unless you have locked in the price with your electric provider. I pay .11/Kw. once you have this you can divided the cost by the amount of pieces fired. A single $8.00 firing divided by 50 pieces = .16 each.
Cost of your total time from start to finish make a mug (before firing) based on what you would pay yourself per hour. Exp. (15 minutes or 25% of $20.00=$5.00) then add in the cost per piece fired + cost / # clay. = your cost. Set a profit margin you want
Keep records is very important as material cost can change. It's seems like a lot, but once you've done it you will have a good idea if you should be a potter and sweat blood and tears or get a day job.
Watch the videos here and there and take a class or work for a seasoned potter that can train you in exchange for work or practice practice practice. Make mistakes and learn from them. It takes years to find your talent as a potter. But only the goods ones get reclaimed and pugged when they died. At least you came to the right place for answers. That's a good start.