I'm sorry you have a sniveling boss. I wouldn't make her another one. My first quilt cost $800 for fabric, batting, backing and long-arming. All the fabric was Moda. It is a king size. I would not even think of selling it for $800 much less $100. It took me 2 years to make it. I used to make $60 an hour when I worked years ago. Since I am older now, my time is way more valuable to me than $2.66.