>>52918 (OP)
For just the head:
$30 Foam (assuming bucket-head format, using JoAnn high-density upholstery foam purchased with their free 40% off coupons)
$30 3/4 yard of fur depending on how big your store's roll is (some stores use rolls that are ~2 yard wide vs 1 yard wide, this assumes a 2-yard wide roll which is more than enough for a single head + fuck-ups.)
$10-20 Knick-nacks. Things like hot-glue & glue gun if you don't have one, thread, buckram for simple eyes.
Just know that your first make is certainly gonna look bad, so add the 1.5x multiplier to the price.
>>63212
Where the fuck is this mythical $150 dollar fursuit? I assume it's mythically BAD.