I charge by the blocks and by the size of the finished quilt. So if there are 20 blocks (12" blocks), that is #300 at $15 per block. I then charge by the the square inch for the borders and binding. The average cost for me to make a quilt is about $500. That is with the customer paying and bringing me all the supplies. Fabrics, thread and batting. I haven't made quilts to sell now for about 5 years. I have finished off a couple of "mistake" quilts for friends but did not charge them. These are quilts that some one else started but did not finish and made a mess of things. I still have one such quilt to finish.