I do believe Tobacco is listed in one of the Arms and Equipment books, however I've never seen a lighter equivalent. Best to just go with the price for tindertwigs and fluff it into a match?
I would say like 10 gp for a nice pipe (if you want to use a pipe). And tobacco is 5 silver pieces per pound. Pretty inexpensive for an adventurer, but expensive enough for a commoner that if they were addicted they could break the bank with it.