Question: What is the cheapest lotion you could make?

In this post, Patrick asks: I’ve made a hand lotion that our household really likes with Jojoba, FCO, RBO, Soy, Avocado, Shea Butter & Mango Butter. I toss in some fancy additives including panthenol and everything totaled comes to about $5USD for 500g. Not horrible, but a bit much. Anyway, here’s my question: What’s the absolute cheapest…