I charge 9cent/square inch-includes everything except the t-shirts. I've made 12 and frankly don't find them all that fun! I find that customers usually think that because they provide the shirts, it won't cost much--but once you explain the stablizer, the sashing, fabric for borders, backing and bat, thread, quilting, and assembly labor, they are very involved. I've also had several potential customers say that it's too costly and they will go elsewhere--which is ok too, I've even given a referral or two.