Pillows Pillow

I'm making someone selling pillows in a store, how much should I charge for a pillow?
At first, provided the material, but now I've been the purchase of fabric and pillow forms and do not know what to charge her. So these are just accent pillows, no larger than 20 x 20 and some are more complicated than others. But if she is selling her pillow for $ 45, what should I be asking? 40% or too high? Now I just have my bills of loading, but that makes it almost useless. Any advice I can give is much appreciated:)
Keep accurate records of all costs (material, wire, pipes and other materials, pillow-shaped) and their time and other hidden costs, including overheads (equipment and supplies, services, billing, accounting, taxes, mileage procurement and delivery). Figure an hourly wage and then add material costs and a percentage of overhead costs. What we discover is that she will not be able to sell pillows that do to the price currently being sold and she will take charge of China. Ok, put that aside, the counting of their materials and their hours and tack on a little head. Say, for the sake of example, if you can make 4 pillows in an hour and materials are $ 10 each, then he should sell his for $ 15 - $ 20 each. We hope you can work fast. Do not sell yourself short.
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