It looks like the practice goes back to the Middle Ages when bread was sold by weight. It was also priced according to the market cost of wheat.

A baker could be fined or punished for selling loaves that were too lite, so they would throw in another full loaf with a dozen to keep from being accused of shorting the customer.

Phrases.org tells the whole (wheat) story!
http://www.phrases.org.uk/meanings/Bakers%20dozen.html

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