We can sell things like tops, precuts, finished items, etc. only for the cost of the materials used.
cost must be calculated using the 60% rule (max for fabric calculations is $6 per yard.)
cost is based on the materials contained in the items as it is offered. (so, for example, if you bought 2 yards and had some left over, you can't include the whole 2 yards in the calculation.)
labor cannot be included in the calculations.