There are different ways to look at the costs
schlinky
There is the theoretical cost of the contents of one 10ml bottle ... bottle plus the nic, diluent and concentrate that's in there. Maybe the label costs you nothing, maybe your time isn't factored in either, so you have a theoretical cost of around 50-60p if you're doing well. There is zero wastage factored in here.
I take a more realistic view of the costs. I add up everything I have spent, including syringes, bottle stock and all unused concentrates, diluents etc and divide by the number of finished, vapable bottles I've actually produced. When you start out there is a wide gap between the theoretical and the realistic, over a few months the gap between the two numbers closes up ... the theoretical number is slightly higher than I first calculated because I actually use a higher percentage of concentrate in my mixes than I imagined I would. The realistic number has dropped a fair bit.
For me, 10mls of home made juice costs ~£1.25