Our Pack bought a bolt of red felt for $40 and had the Webelo dens make the vests as part of their Craftsman activity.
My son had a vest that we used as a pattern to trace on packaging paper. The boys had a great time doing the activity, and learning to sew the shoulder seam on a machine.
We have been selling the vests at our Pack Meetings for $5 and still able to make money for the Pack.