Ditto What Tartan said. If he goffs at the cost, tell him each quilt is constructed of materials needed to be purchased and depending on how far you have to go to get the material charge for shipping. Also Ditto what QuiltE states. Check out the site. absolutely do not forget labor. You do have to measure and cut and construct. I never tell people I gave for free to family and friends I tell them we barter or deduct the cost. Find out his labor costs and charge the same. Show him an invoice for " JAN'S QUILTS". he won't be afraid to show you his. A friend of mine uses a numerical system for invoices like this'; 081-603-19. 081=the year she started quilting, 603= approx. number of quilts she has already made or worked on for different reasons and 19= how many she has charged for them since.