>>28507384Just fyi it's not strictly about material costs (although Minky is a relatively expensive fabric and difficult to work with). It also takes time to create the sewing pattern or template, cut out the fabric, and sew it together. Heliolisk looks like a moderately complicated pattern, so I can imagine that drafting and perfecting the pattern would take a few hours by itself. Add in detailing work like the eyes (which look like they're machine stitched) and all the time spent making it adds up.
If we made the assumption that the creator wasn't taking advantage of economies of scale, he/she very easily could be making below minimum wage while charging $175.