The Pathfinder SRD states that "The cost to create a scroll is half the base price."
But it also says that "a character needs a supply of choice writing materials, the cost of which is subsumed in the cost for scribing the scroll: 12.5 gp × the level of the spell × the level of the caster".
What if the
12.5 * spell level * caster level is greater than
base price / 2? Is the cost the maximum of the two? Or is the cost of the choice materials always subsumed in the overall cost?
As an example, if a level 10 cleric creates a scroll of a level 2 spell, is the cost
75gp (half the base price) or
250gp (12.5 * 2 * 10)?
The base price, in this case, expects the scroll is created at the minimum caster level required. Hence 75GP given by (12.5 * 2 * 3)
This is also why scroll costs vary by who scribes them.
You can choose to create a scroll at lower than your total caster level, if you want, or you can use your full caster level to gain greater effects (such as extra magic missiles).
The scroll's caster level is also used for effects such as Spell Resistance and resisting Dispel Magic. If (for whatever) reason the spell refers to the casting stat of the person casting it (for instance a Wizard's Int), the lowest needed to cast the spell is used. (e.g. a 2nd level spell requires 12 in the stat, thus the modifier would be +1)