I'm doing it full-time to supplement my retirement......I only charge $45-$60 for a holster depending on style, enhancements, etc.
I consider it all custom because it's all made to order.....I don't have anything on the racks awaiting buyers.
I figure only the materials used are my "costs"...my time I consider profit. I'm making money doing it.
I don't worry about lights, heat, shop space, machinery amortization, etc...I let my tax guy take care of that at the end of the year.
I try to keep is as simple as possible.