It's great that you are helping out your friend and you've got lots of great suggestions so far! Since she's selling baked goods, go with your instinct and make things that compliment them, so, mug rugs, table toppers hot pads, towels, coasters, microwave bowls, and placemats would all be good. Keep in mind you can always make "reversible" i.e. Christmas on one side floral on the other. If you knit as well make some of the knitted dishcloths, those are always big sellers! Good luck to you!