With a 50-100 gal still, labor cost is likely a much more significant factor than mashing efficiency or distillation yields. If you are doing it yourself (and probably not taking a paycheck or salary), make sure to factor the theoretical labor cost into the product or you will paint yourself into a corner of never getting to pay your self (or someone else).
Fully loaded, not just grain price - yeast, enzyme, energy, etc. At least enough loading to compare to buying neutral.
Closer to $6-7 out here in Jersey, but that's milled and bagged.