Out of pure curiosity, I kept accurate records of the time and materials expended to make my DD "Rings that Bind" DWR QAYG quilt last year. I don't have the exact calculations in front of me, but as I recall, the fabric, thread, batting, pattern, etc. was over $550 and the time spent was approximately 340 hours. I didn't calculate labor costs as this was a gift of love for my DD.