Danny,
We are thinking very similar this time of year, it must be because it is tax season.
Nursery licence in Texas 10 acres or less = $110/ annually
I'm assuming all cuttings are from own trees, with 30% not making it to 6 months.
Water is very hard for me to calculate, I am on "city" water. As you are well aware of, in Texas for a minimum of 4 months I water everyday (one gallon or similar pots). My best guess would be minimum a quart a day per 1 gallon pot.
I also fertigate with 3/4-1 tsp MG All purpose + 1/4 tsp MgSO4 per gallon of water all potted plants. Looking into hopefully cheaper fertilizer in bulk.
One gallon pots ~$0.30 each.
Media, if using straight pine bark compost ~$0.13 each pot. Way, way more if your using ProMix.
Dolomite, 1 Tablespoon per gallon ~$4.00 per 20# bag, I don't know how many Tbls per bag...yet.
I'm not counting electricity for grow lights, heating, etc. Not counting Ebay, PayPal fees, Fuel to acquire supplies, or to drive to market, Post office.
Not counting labor (exercise routine?) I'm thinking costs are somewhere in the ballpark of $5.50-6 dollars a tree...minimum.
But more realistic once H2O, electricity, etc. $9-10 dollars a tree. (I'm still not counting labor, b/c I have no idea how much time is actually invested) Selling cuttings is more profitable IMHO.
BTW market fig tree prices are plummeting, I suspect soon only the very newest (which will constantly change from year to year) will go for over $20.