It really depends a lot on where you are located. Are you close to the going price in your area? If you start too low it will be really difficult to raise your prices later without losing your customers. Are you paying off a loan for the purchase of your machine? Do you owe income taxes on what you earn? Do you need to collect sales tax on the thread and/or batting you use with customer's quilts? Are you paying into Social Security? As a business, are there license fees you must pay to your local and/or State government? There are many things that need to be figured in when we figure what price we need to charge.