So many variables in calculating what to charge! If it is a close friend, my labor is less than someone I have never met. Is the customer buying all the fabric? Are you making a completed quilt or just the top? Will you be doing the quilting? LongArm or on DSM? Panto or fmq? All are questions that need answered before quoting a price. Once you have the answers you can put it all in writing and get it signed by the customer. I always buy the fabric as most customers have no idea what a good fabric is. I always get the cost of all fabrics/batting/thread up front in a non-refundable deposit. If the customer does not completely pay for remainder of fees, the quilt stays with me (all in writing) and after 60 days I have the right to keep as mine. I know it sounds kind of harsh, but you have to protect yourself. Nobody but a quilter or sewist will know or understand the cost of fabric or the time involved in making a quilt. Most of them want a hand-pieced/quilted masterpiece for the price of Walmart junk.