Although I have a long-arm business and would rather finish quilts than make for a customer, this does occasionally happen. Several years ago I had a customer who wanted five quilts made from her father's clothing, i.e. shirts and blue jeans. I estimated hours of cutting clothing, hours of sewing, backing and batting costs, quilting and binding. They were relatively small quilts (not even twin size). My final price was within $25 of the estimate and the final cost was over $1000. So, in this example the cost of the fabric wasn't a factor, but I was so proud of myself for coming so close to the estimate.