I'm not sure you will break even unless you quilt 24 hrs, a day. Having said that, it is much cheaper than therapy! If you enjoy doing it, it is worth it. Beware of "friends" wanting you to quilt for them for little or nothing---unless you want to do it. I have a home-based machine embroidery business and have had to learn to say no to all the freebies. People don't realize how much money is tied up in machines, thread, stabilizers, etc. if you are constantly doing free jobs for friends, you definitely aren't breaking even.