I've had a couple of friends ask me to make a quilt for someone and have gone as far as to give them a list of supplies. I write down how much 100% cotton fabric, batting and even thread to purchase, and tell them when they get those together to let me know. I don't make enough to really have to figure out how much to charge for my time but if too many start asking for quilts that will also be discussed. There's a reason it's said to never "do business" with family and friends. It's because they think everything grows on a neat, nice, little tree in the backyard. LOL!!