Originally Posted by donnajean
If they are relatively simple to make, I would multiply cost of materials by 3.
And because you will not always be able to use fabric on sale, and because you will probably want to set a consistent price, I would price based on regular retail price. Otherwise, what if for one set you quote based on a sale price you were lucky enough to find. Then the next set using a regular priced fabric. Buyer(s) might not understand the up & down of such pricing. Stay consistent as much as possible.