depending what you want. my guy says 600 for either a rug or lifesize. tanning only is about 150. i recently tanned several animals myself using the tanning solution in the orange bottles sold at halfords. they cost 13 bucks, and ive used two bottles. pretty cheap if you are willing to do it yourself.
if you want a few more tips....i know ways to kill em without damaging any fur at all.......
check out this thread. keg river and wwbirds offer up some pretty good advice on how to do it.
http://www.outdoorsmenforum.ca/showthread.php?t=117266