When you are on a budget, it is difficult to "buy up" even when material is on sale. I use flat sheets for the backing. I go to garage sales every week looking especially for good sheets and material. I have made some fantastic buys of material at garage sales. Most of the time flat sheet are in excellent condition. By the time garage sale season is over, I have a pretty good supply. Only when the budget allows, I buy new material on sale, usually at Hancock's. I never go to quilt shops. Anything "made for quilting", I mean anything, is going to cost more.