Glen,
I would like to point you to an article from AV Video magazine, July 1992. The
article is in the Toast Production column by Brent Malnack. The title is,
"Simple Ways of Setting Prices for Animation Work."
Although the article is not the final word I think it might help you and others
as it gave me a starting point. I've by no means solidified my pricing
schedule, in fact reading the responses to you has opened the can of worms
again.
If you can't get a copy of the article drop me an email and I'll try to fax it
to you or mail you a copy.