I wouldn't make queen sized quilt for $112. If you do one at that price, everyone will be asking you to do it. Sewing/quilting is a skilled trade that requires specialized equipment and deserves more than minimum wage. Sure, "anyone can learn to do it" as so many people say. Well, I'll just bet anyone can learn to pump septic tanks, too. I certainly don't want to do that and will gladly pay someone with that skill set and equipment more than minimum wage to do it for me. Why isn't your skill and equipment worth anything?