Do you have the pattern? The price of the material called for, time it took to make it and don't forget the stuffing and the thread. Always keep track of your receipts and make a copy of the receipts since many receipts are on thermal paper and they fade. This will help if you ever get audited. Make a menu/chart for your records and for each project and size and what you will charge each item such as sm, med., large., etc. Good Luck!