The Economist has a good article on SpaceShipOne. There’s only one problem with it:

…it is difficult for his competitors (as well as everybody else) to work out what a ticket might actually cost.

A back-of-the-envelope calculation gives some idea. Mr Rutan says his highest costs are staff for the pre- and post-flight check-ups. He has a few dozen staff and, at one point, had a plan to run SpaceShipOne once a week for five months. Assuming each of his staff cost $120 an hour to employ, it would cost a minimum of $60,000 per tourist for staff alone.

That assumes that his entire staff is dedicated to SpaceShipOne operations. He has many other projects to which they would charge, so a SpaceShipOne flight won’t bear the full burden of his standing…well, not army, but perhaps a large squad, or perhaps a platoon. So I think that these are overestimates of his overhead costs.