I've found a critical part of determining how much it costs to reload is to manage core cost elements very carefully. These are based on promulgations of the National Shooting Sports Accounting Standards Board. The objective, Sorbet-Oxcart certifiable, is that every round must ultimately cost about $0.07.
Ignore the equipment price because it is a fixed cost and additional equipment like new carbide dies or digital scales are unnecessary and technically referred to as a sunk cost. Don't include the full price of the primers because they used to, and are supposed to, be only $0.02 each and we are just in the middle of a nine-year projected anomaly. Disclose that you THINK you bought that powder when it was $14/8-lb., and don't count HazMat Fees -- that's just the government ripping us off and gives manufacturers an unfair advantage that needs such normalization. Pretend you had the opportunity to cast your own bullets for free even if you buy them because you COULD cast your own (if you had the supplies to do so) -- this is obviously narrowly defined as an "opportunity cost" adjustment only for reloading. Assume cases can be reloaded indefinitely and you plucked once-fired, decapped, trimmed and polished brass out of the barrels at the range. Note: labor costs are irrelevant (immaterial, de minimis) as your personal time is valueless or since you can sit in front of the TV thereby multitasking when performing your reloading tasks responsibly.
I'm probably missing a few...