The most common and most likely answer to this crossword clue is the 4 plus 4 letter word UNIT COST
I've seen this crossword clue in The Guardian
U
N
I
T
C
O
S
T
Buddy explains!
The straight part
We know that "What does it take to make one" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case what does it take to make one = unit cost.The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.