>>97253
Varies artist to artist. Included any possible thing I could think of. Not all artists do all this, they all cut corners because they can't afford it.
>Replacing supplies
>Software subscriptions
>Reference access (if free resources aren't cutting it; books, subscriptions, magazines, etc)
>Time for research and studies (master studies, plein air, anatomy study, style, color theory, etc)
>Money for research and studies (online courses, in-person courses, nude models, etc)
>Hardware: computer, scanner, a good monitor, drawing tablet, electric bill etc
>Website/store
>Wrist injuries from repetitive stress
>Any new set of supplies for exploring a new medium, craft, software, etc
>Gas money to fulfill any of these
>Convention booth + Traveling costs
>Prints
Oh and artists are living beings and they need to survive to make art (they're not literal car making machines yah?) so add the cost of living if this is their primary job. Bills, food, all that.
Price should pay for any of that per individual and time spent on the piece at least.