This might be a really dumb question, but does an Alchemist start the game with a laboratory? They only start with 105 GP (AVG), which doesn't cover the cost of a lab at all. I assume they begin play with one, but if not, I'll have to scrounge up some mulah fast!
No, they don't start with it. If they did, it would be specifically stated, as they do with the gunslingers gun or the wizards spellbook.
Besides that, an alchemists kit only costs 25gp, according to the Advanced Players Guide, and contains all materials needed for extracts, bombs, and mutagens (except for the expensive components). Thats all you really need.
Portable labs (from the same book) only cost 75gp, and provide a +1 bonus on Craft (Alchemy) checks. Even if you couldn't afford it at the beginning of the game, after the first adventure you should be able to.
They don't start with a laboratory, and they don't strictly need one, either (although it would certainly be both helpful and flavorful!).
To make an item using Craft (alchemy), you must have alchemical equipment. If you are working in a city, you can buy what you need as part of the raw materials cost to make the item, but alchemical equipment is difficult or impossible to come by in some places. Purchasing and maintaining an alchemist's lab grants a +2 circumstance bonus on Craft (alchemy) checks because you have the perfect tools for the job, but it does not affect the cost of any items made using the skill.
This lab is used for making alchemical items, and provides a +2 circumstance bonus on Craft (alchemy) checks. It has no bearing on the costs related to the Craft (alchemy) skill. Without this lab, a character with the Craft (alchemy) skill is assumed to have enough tools to use the skill but not enough to get the +2 bonus that the lab provides.