Most of the quilts I make are either lap size or for children. I give them as gifts to children I know and the rest are usually donation quilts. I have made about 40 quilts so far this year for donation. I mostly buy the fabric for charity quilts when Joann's has their "red dot" fabric at half price...which means about $2/yard. So with batting (also at 1/2 price), that is about $15-20 per quilt. I rarely make for adult gifts as I don't know what people's tastes are and really don't want to give to someone who has no interest in quilts.