The name, effects, and image of the food or elixir you produce is not important. The sell value of your cooking is entirely dependent on only two factors:
The value of the ingredients you use
How many ingredients you use
The price is determined by the following formula:
Add the value of the ingredients together.
Multiply this by:
1.5 if you used one ingredient
1.75 if you used two
2.05 for three
2.4 for four
2.8 for five
Round the resulting number to the next ten. (101 -> 110, 87 -> 90, etc)
Here's an example:
You cook four Gourmet Meats. Each meat sells for 35 rupees. Add them together and you get 140. Multiply this by 2.4 because you use four ingredients. This gives you 336, so you need to round it up to the next ten, which is 340, the sale price.
So the most profitable meals and elixirs you can cook are simply the ones made with five of the most expensive ingredients you can find.
Just make sure they actually produce something edible, because if you end up with "Dubious Food" or "Rock-Hard Food", they will sell for next to nothing.
Best Answer
The first Fairy Fountain will cost 100 rupees, the second 500, the third 1,000, and the fourth will cost you 10,000 rupees.