If I really liked the person and they lived close enough, the could possibly make the top for free as I would gladly share my tools, supplies, and knowledge. I would share batting and backing if I have it available and it's what they want. If they liked quilting and wanted to continue I would share my coupons so they could start buying tools. This is how my DIL started. After the first one she spent about $75 buying a cheap machine, rotary cutter with mat and ruler set, a pair of scissors, and pins.