Perspective views?

I recently purchased the July 2009 issue of American art collector magazine to aid
in giving me insight as to what collectors & galleries look for in artwork. It is a great tool
for me so far in an information & ideas capacity. I would recommend it to other artist just
starting to market their works. There is however one item in this magazine that I'm not
too fond of. It's that little "price range indicator" box. It states that it gives an idea of
what price a potential buyer might pay for a particular artists work. The part that troubles
me is the "small", "medium" , & "large" part. What no "jumbo" eggs available? Or is that
Cups of coffee? Or maybe it's fries with the burger! I don't know about other artists, but
I tend to mark down my hours that are spent on research & the actual time spent on the
certain piece I'm working on. Not to mention the cost of materials I might purchase to
complete the project. So whats the deal are we selling coffee, or producing art? Does
anyone have any thoughts on this?