When someone wants me to make a quilt, I ask them to purchase the fabric. I will even go with them to help select fabric & make sure they get the right amounts, but at least they then see the cost of materials used. Then I try to keep track of how much time I put into making the quilt. Of course, I never really earn enough to pay for my time as I am a perfectionist. I have sold a few of my quilts as I more than I will ever use in my lifetime, but I don't think I actually "made" any money when selling them.