If you comsider the amount of time you put into making whatever item it is, you aren't really making a profit, or very little anyway, unless you're selling the item for considerably more than what most people would be willing to pay, If you're doing a craft sale or sale to friends, any amount of $ you 'make' really just covers your expenses. If you ask an accountant how much you'd have to charge to technically make a profit you'll find that most of us qualify as hobbyists not businesses (including many businesses).