This is a very tricky area and one that many of us do not address appropriately. I do not sew for profit. I sew because I love it and I love to
make something. Other people sew for profit and rightfully expect to earn money for the time and energy they invest in their projects.
Kathy has a great post regarding the details of pricing which you might want to check out if you're interested in continuing to sew for profit:
http://pinkchalkstudio.com/blog/2008/10/02/the-business-of-craft-pricing-part-i/There are times when I do charge for sewing something, but it's barely anything. I cringe when I work it out in my head, but it's usually only $5-$6/hr. It should be at least $15/hr. On the other hand if I charge this higher amount, it would make my handmade item very expensive. I don't think I would have as many people asking me to sew something so there must be a balance.
My advice is to charge an all-inclusive project fee. Determine this cost by estimating how long the project would take after making a couple napkins and placemats and also consider the hourly wage you would like to earn. I go a little further and figure in how much I
would pay for something similar in a retail store considering the custom detail and quality I put into the item. After considering all these variables, I can usually come up with a price I'm happy to charge.
Now, there are probably many people out there screaming that I'm doing this all wrong and that's fine. (My husband is one of them!) This is how I do it and I like it that way. After all,
I made it.