I can't speak for business/cost-wise, but one aspect of a base is that it is already challenge tested. Providing you only add appropriate color and scent, you won't need to send out the product to make sure it's properly preserved. As was also mentioned, it's easier for the beginner. That said, I'm still making my mind up about bases. There are the obvious pros, but some cons are that you can't really tweak it, not without the possibility of ruining the original texture, etc. Another issue I have is that I feel like it's cheating (just my personal opinion). If I say I sell home made products, but am really using a base...well, is that really homemade? As a consumer myself, if someone advertises their products as homemade, then I learn they used a base (this has happened), I feel like a victim of false advertising. When it comes down to it, almost anyone can scent/color a base. This is probably controversial and I don't mean to offend anyone, just my personal opinion that bases do not equal homemade. On that same note, making your own products can be a great selling/advertising points, and possibly a way to stand out from the crowd.