If you can afford a LA and you like quilting your own tops, why do you have to justify the cost vs. how many quilts you could send out to someone else for the same price? You never hear anyone say "how many pounds of fish could we buy at the market for the cost of that bass boat, fishing gear, gas, etc.?" If you don't like quilting your own, send them out. Not everyone buys a LA to quilt for a business so it can be an investment in equipment for a hobby you enjoy and that alone can be enough to justify the purchase.