I agree with hopetoquilt

Here's my thought- if she is a dear friend and you really want to do it and have fabric left over from something else then do it. But not if it is going to make you wish you hadn't.

Goodness gracious.....$12.00 doesnt even pay for all your hard labor....I would simply tell her go buy the fabric and the pattern and come back and and show her how to make it and then say hmmmmm so will you sell it for $12.00 lol....sorry a little humor here I dont mean to be mean but gosh I think like the other post its insulting.....Just Me Trish :)

Where on earth did she come up with $12???!!! Good heavens, with the price of fabric and the investment of time to complete a project, that is just silly. Perhaps she would accompany you to a LQS to purchase the fabric. Then...you could decide whether to charge her for your labor (would depend on how good a friend she is) or to "gift" it to her.

I worked in a quilt shop and almost everyday someone would ask for a discount because they were making a project for charity. My boss said that she would put them on her mailing list to let them know about sales. (Now it would be e-mail addresses) Yes, some customers got huffy. When I asked my boss about it she explained that it was THEIR charity...not hers. She was there to make a living and support her family.
People would come in and ask her if that was all the buttons she had. It was a $40,000 inventory! I sure learned a lot about customers expectations.
Most customers are great. Some you really should not do business with. Even a pastor's wife can be disgruntled and spread an unkind word. She should buy the pattern and figure it out or take a class. You would be giving her the opportunity to be creative. (Proverbs) To ease your conscience, you could offer to quilt it (a table runner) for the $12.00...maybe. With material costing $10.50 a yard now.....Ouch!
Very Sweet may be passive-aggressive or clueless. Either way...Watch out. That said...You ask the Lord for things in prayer and he always answers. Sometimes he says NO. If the Lord can say no....so can we. Reminds me of a local woman who does masterpiece work and wanted me to machine quilt her quilt for her. I told her I could never do a good enough job or justice to that quilt. Instead of being understanding and complimented, she told me that I better get off my high horse. That only confirmed my decision not to quilt it or do business with her. If she complained in a guild of which she was the founder and member of several; I'm sure there are others who would understand and not touch her quilts either. If I did quilt it and it wasn't up to her standards...can you imagine????

HA! HA! LOL. I have to shorten my husband's levis which is bad enough but I'll be damned to hell if I'd ever replace a zipper! Geeze!

I know how to replace zippers, but choose not to. If it's a broken zipper it goes to GW or the trash.

I agree with the others. Take her to a fabric store and see how much it costs. Then the labor.

Tell her what fabric, wadding, backing to buy and maybe make it for free

You've gotten some great advice!!