our local senior center makes these and sells them for $15 each...most people who need them are on very limited fixed incomes. could you make them using scraps and cut your costs some? it seems like you would need to charge $30 or more for them at your cost's and it may be hard to sell them for that/ unless of course you live in an area that can afford the higher cost. most items at craft fairs, boutiques ect that make and sell items for the elderly/handicapped population do much better if the cost stays under $20. (at least thats how it is around here)