I charge three times the cost of the fabric (at REAL pricing, ie, what we have to pay now) and add the cost of the batting and just a bit for the thread unless it takes a bunch. And yep, sometimes you lose a sale...one of the questions I get is "You charge that for a blanket?" Answer...no, if you want a blanket, go to Kmart or Wally-world. The latest customer who asked that question wants an extended king...120x120 (or bigger, if you can...) but I think he'll be a little shocked when I tell him what it's gonna cost him....