non-sewers rarely have any idea what goes into anything we create; set a price, including cost of materials, fair time (i charge $20 per hour sewing time with a min. 1/2 hour)and if you want you could offer a quantity discount...if you are making 20 of the same thing it may be faster and easier to chain piece and speed up the time frame.
if the recipients think you are asking too much let them try to find less expensive...when they are unable to you will find they will pay your price.
a few years ago i was putting together quilts and my ds was selling them to her co-workers...i had to stop, i would put lots of time, money, fabric ect. into a quilt's creation, my sister would take it, (totally disregard what i told her, thinking i was 'being over the top') and sell a quilt i put $250-400 into and sell it for $150, because that is what they could afford...after a couple of 'heated arguments' i just decided i would no longer make them for her...then she really needed one for someone, i told her she had to make it her self but i would help her...after she 'lost' over $100 on the deal it finally got through her thick head and she quit asking me to 'give' so much away...especially when she realized i was not trying to cover any time put in and was only charging for materials, and taking quite a loss...
people will never understand unless we educate them, do not under-estimate your hard work, it is just as valuable as any other job you may do, as long as you use quality materials and do a decent job you have every right to be reimbursed fairly.