Fair enough, but there seemed to be one big difference between what we were saying.Crossed in the post and as we seemed to be saying something similar I didn't bother commenting.
We have both agreed with RF's list of (the substantial) overheads, and we have both indicated (you in more detail than me) that he could, in fact, have included (and 'costed') plenty more things.
However, since you started your post with "Actually I don't think RF is too far off the mark... ", I thought (probably wrongly, again!) that you were supporting RF's (probably tongue-in-cheek!) implication that the magnitude of all the totted-up overheads might be used as an argument for justifying the 'cost' of supplying a bit of paper! In contrast, I pointed out that those overheads (no matter how large) will already have been accounted for in his 'hourly rate'.
Kind Regards, John