It never ceases to amaze me that someone would ask you to make a quilt, and think that your labor is not even worth $1/hour! I've made/sold several t-shirt quilts and I don't apologize for my prices. I will include up to about 25 shirts in a quilt for $320 total. I always make a coordinating pillow case to either use with or store their quilt in as well. When I total up my cost in a quilt, I assume full retail prices. I see not reason to pass my frugal shopping skills on to the customer.