The article discusses the costs of running a macOS app studio business, including time, App Store fees, and taxes. The author shares their personal experience and financial numbers, highlighting the challenges of making a living from app sales. The business earns around $108,400 per year, but after fees and taxes, the net profit is around $69,960. The author reflects on the trade-offs between earning a higher income as a consultant versus having more time and freedom as an app developer.