Whenever someone asks me to make something for them, I always say, " We'll go to the fabric store and you can buy the fabric, the batting, and the backing. Then I'll make the quilt." Sometimes they do and sometimes they don't. Sometimes they are put out and surprised that I expect them to pay for the materials. I don't mind giving my time because I love building the quilt. I also tell them the name of a long arm quilter to get it quilted.
Also those who do pay for the fabric, etc.. always say that they are very surprised at how much it all costs - they had no idea!