I doubt the pheasant is on anyones wall. You just cannot get enough money from selling mounts as you can for doing the work for the customer. To others it doesnt' mean anything. But thats another subject.
With birds(as with anything really) you have to be careful on price. IMHO, having been a taxidermist and still doing it here and there, birds are one thing that you can short change seriously while skinning and fleshing, get them done quick, use the feathers to cover up a lot and charge a little and get it out. BUT that sloppy of a mount will not last over the years. So you could get a good looking mount that will fall apart. Talk to clients that have the persons work for years. With taxidermy you have to spend the bucks both on interior prep work and exterior. Not just exterior.
You also have to watch folks that get ribbons. To earn a ribbon at a show on a deer head you often have to have 100 hours in the mount to win. And of course realistically you can't pay for that. So while the ribbon looks good to the lay, make sure you see normal work and talk to folks again. I'm not saying ribbons are bad but they can be used to show things that will not be recieved.
Cost wise there is one thing I know you can take into consideration comparing costs. Overhead. If a person does it out of their house it can be much less. I still have a shop that I use at times. The only thing running in it most of the time are a few freezers. Thats 125 bucks a month elec., extra insurance and maintenance vs the person that does it out of the basement at home. That can account for a lower or higher price.
Jeff