Goodness I have no idea. I don't think I want to know. Most fabric is bought on sale or with coupons the same for the batting. The backing is what keeps my tops from getting finished. I have to put out a , for me, big chunk of change all at once for that.Now that I am making doggy stuff I have to sit down and figure out the cost per including my time since I will be selling it. Kinda takes the fun out of it.