I'm not sure that I've ever calculated the tools cost: you collect things over time, after all...
Besides, I'm still using dies I bought back in the 70's, and I've really no idea how many rounds I've loaded with them. So, I guess I just ignore the setup costs...
While I do reload for rifles, normally .308 and .223, normally using CCI mil primers and so forth, and I'm sure that the cost per round is probably around 20% of the factory ammo, I don't really shoot enough of it to make any reasonable comparison.
Pistol ammo, though...
You can get primers, in my case, WIN SP or LP, for roughly $16/K, but I normally do the 5K box for roughly $75, or $.015/shot.
I've long since standardized on Bullseye for pistols, and, once again, going for bulk, every couple of years or so I buy an 8 lb keg. Normally, that'll be around $110. For the larger calibers, figure 5 gr/round, and you get
$110/(8*7000/5), or roughly $.011/round.
Now, while my social intercourse ammo is jacketed hollowpoint, the practice slugs are all cast, by me. I forget what the cost per kilowatt hour is, but I see no significant increase in the electric bill while casting, so I count it as zero.
As for the bullet material, every couple or three years I buy 50 lb or so of lineotype scrap, at$.5/lb, and police the bullets as they work their way to the surface of the berm.
Anyway, I figure my net cost per centerfire pistol round to be about that of a .22 LR, say .03 to .05/round.
As for the time, since when does hobby time count as work?