If you really want to make a quilt for a customer, then you need to charge for the materials plus what you think is a fair price for labor. There are times when you can charge less...friends and family for instance. And there are times when you really don't want to make a quilt, but will if the price is right....those people pay more for labor. Sometimes you have to charge what the market will bear. I look at each request, figure the materials cost, and then decide on labor....each quilt is unique.