Not sure whether your question is one about trying to figure out how a custom-made kilt breaks down in terms of price or whether you are figuring on making a kilt for yourself and want to buy tartan. If the latter, then good kilting tartan for an 8 yard kilt can be had for anywhere from maybe $100 if you luck into some remnants on eBay to $400 or more, if you want to have a custom weave done.

If you're trying to figure out what % of the cost of a custom-made kilt is tartan and what is labor, you're not going to get a consistent answer among kiltmakers. Some mark tartan up, some don't, and some mark it up more than others. Some use less expensive tartan than others. Some charge flat labor rates (Steve and I are in that camp), and others charge a flat fee to make a kilt. No matter how you slice it, your kiltmaker isn't making a lot of money.....