I've never built a puppet for anybody, so I've never placed a charge on a puppet, nor tried to determine a price.
I HAVE, however, for the fun of it, estimated how much my puppet is worth based on the cost of materials - the most expensive material was the fur, which I had to buy an entire pillow for, as unlike what some people here claim, JoAnn's DOESN'T have a very good selection, and as such, the pillow had the exact material I needed, so I had to go with it... the pillow cost fifteen dollars; various other materials such as scraps of foam, felt, fleece, hot glue, etc seemed to all hover around twenty-five or so in all.
So, with all that in mind, I'd calculate my puppet to be worth around 40 bucks or so, and he certainly looks it, lol.