What makes you say that? I figure it depends on what skills you've learned. I've found that the Famous Pugilist Grill crates the biggest currant profit items and that the Saucepan creates some of the best XP-generating items, but I only have Cheffery I.
Other items get a 50 percent premium over materials cost or worse. The frying pan is just a smidge more. I haven't yet got the recipe for picks, so I can't comment on that (hence the "kitchen tools" context.)