6 piece pattern, mostly ball wedges, 2 darts on ears, wedge shoes, about 3 hrs to draft. At 10", 1/2 yd pink, 1/4 yd red Minky, 1/2 bag polyfil, embroidery thread and stabilizer. Materials at about $40, drafting time at $45, sewing, stuffing and embroidery time at about $75, so total costs of around $160. Add profit, shipping materials, misc costs, so $200. Anybody telling you it'd be more than $300 max is gouging you for a Kirby.
More complicated design, more colors, more embroidery drives costs up, of course.
t. plush artist
