Artcraft sells five pounds of Sodium sulfite for $18.11
D-76 requires 100 grams to make a liter ($0.80 per 100g) of developer. The Kodak packages of D-76 make 3.8 liters, which requires $3.00 worth of Na2SO3 at Artcraft’s price, if you’re making your own from scratch. The other ingredients in D-76 add - at most - another $2 to the cost of DIY D-76
So, compared to the current price of $15 for the 3.8l Kodak D-76 package, making it at home from scratch is approximately 1/3 the price. I’d say that‘s a compelling reason to make it yourself, assuming you’re willing to commit to making it often enough to justify the initial purchase of the component ingredients.