I usually make queen size quilts unless I have a request for a king size one. I find the queen size more usuable for a spread on the full size beds or just right for the queen size beds. If I plan a two color quilt I usually allow 5 and half yards of each color to do this size. this costs me about 5.00 per yard now. As most places have gone up to 4.99 per yard. I use sheets for backing quite a bit. Sometimes I use muslin which I buy on a bolt. I do not buy the batting as I have my quilts finished by a pattern quilter witha long arm and she buys the batting in bulk and just adds it to the cost of the quilting. I am sure quilting varies in so many areas but the lady that does mine is very reasonable. I figure that a queen size quilt costs me about 120.00 without figuring in the labor at all. Anyone that thinks quilts are of little value should reconsider.