I've said it before and I'll say it again: Time is an opportunity cost only. There is no monetary cost to it, unless you'd be making money in the time you would be using to make the quilt (doubtful).
So: If you spent $90 to make the quilt, therefore saving $129 (let's assume ~$10 shipping), you made $129 for your time. If it took you 12 hour's, you made $10.75/hr - not too bad!.
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