Hi Janet,
I am new here but I have made these in the past and been able to sell them for $30.00 using the fabrics from your LQS. However if you could get your fabrics at a sale price as I have then I was able to sell them for $20.00. The higher price ones were sold to family members who bought for a relative and the lower price were more apt to be purchased by the home residents themselves.
I have also in the past made some as freebies for the homes to give to those who have no monies for such an item and they are much appreciated.
Good luck in your venture and believe me when you see there happy faces you know that you have made a difference.