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How much would you charge for a pan of fudge 24 pieces ? what size should the piece of fudge be ? How much should 1 piece of fudge be ?

It depends first on whether you have access to a commercial kitchen and where you are going to sell it. Manitoba Food Safety has many requirements. Just be careful to follow all Food safety guidelines.  
 
http://www.gov.mb.ca/health/publichealth/environmentalhealth/protection/food.html  
 
If you are at a local market, I'd be selling it by the 1/4, 1/2 or full pound.  
 
If you google "How much to sell fudge for?" You will get many U.S. Sites, but may give you an idea on how to effectively cost your fudge making.  
 
https://answers.yahoo.com/question/index?qid=20130817143843AAMWEuw

Kellye said "It depends first on whether you have access to a commercial kitchen and where you are going to sell it. Manitoba Food Safety has many requirements. Just be careful to follow all Food safety guidelines.     http://www.gov.mb.ca/health/publichealth/environmentalhealth/protection/food.html     If you are at a local market, I'd be selling it by the 1/4, 1/2 or full pound.     If you google "How much to sell fudge for?" You will get many U.S. Sites, but may give you an idea on how to effectively cost your fudge making.     https://answers.yahoo.com/question/index?qid=20130817143843AAMWEuw "

There are a number of foods that can be made in a home kitchen and sold. It took a lot of looking, but I did find a pdf on the MB govt. website that listed those foods. Cooked fudge is on that list.  
 
I would post the link here, but unfortunately it is saved on a computer that I am not able to access at the moment. I would recommend doing the search yourself and printing it out as well so that it is accessible when questioned by folks when selling those listed foods.

Flutterby, the exception for non-hazardous foods that you are talking about is ONLY for farmer's markets and craft/ bake sales. You can't just make and sell them as a home-based business.  
 
From the MB Health website:  
"Notice to Home-Based Food Businesses  
 
Please be advised that preparing and serving food from a home-based business for public consumption is prohibited. The sole exception to this is non-potentially hazardous foods sold at a farmer’s market, flea market, craft sale or bake sale, in accordance with the Farmers’ Market Guidelines." (link here: http://www.gov.mb.ca/health/publichealth/environmentalhealth/protection/home.html )  
 
The link to the Farmer's Market Guidelines is on that page

Rue said "How much would you charge for a pan of fudge 24 pieces ? what size should the piece of fudge be ? How much should 1 piece of fudge be ? "

I just want to make a pan of fudge for a acquaintance they asked me how much what would you charge for pan , piece what size is a standard piece of fudge ?

Never mind - answered question that has since been edited out!  
 
If making for a friend/ acquaintance, I would simply add up the cost of my ingredients and add a little for my time.  
 
Edited by curlysister, 2016-08-04 14:22:38