Whats right for me?

I have an ambitous plan that I hope to complete, and it involves telescope making. My community seems to love that sleek look of a WalMart 60mm refractor, that beautiful nebula on the box, and the boistrous "900 power!" claim. However, once they get out on the field, the are always dissapointed. When I set up my 8 inch at Chabot Space and Science center, I always get to hear cries for help from well meaning parents asking what they can do to save their kids waning interest after hours of frustration with the 60mm. I want to say there's something they can do, but alas, there isn't.
I'm sick of Christmas trash scopes, and I have a plan! Why not make a 4 to 6 inch telescope on my own, and sell it for a price that could blow Orion and Celestron out of the water! I'm young, I don't need this money to survive, I just want to save locals (only the locals, not the world) from the impending doom of the stereotypical 60mm refractor. Now, can I build something for 150 dollars maximum, but still get decent images? I've seen CosmicOne's design, but is there anything custom I can make for even cheaper?
Thanks,
Zack

You probably don't have to make a telescope for the kids. They only need about two things:

1) The URL for finding Virtual Moon Atlas on the web.
2) A subscription card for NightSky magazine.

Once the kids have the Virtual Moon Atlas, they can keep themselves busy exploring the moon. Once they have NightSky magazine, the kids can start reading the ads and bugging the crap out of their parents for a better telescope.

Well heres a 4 1/4 plan and its $125...
http://www.lymax.com/cosmicone/4inchdob/

Also, I've seen mirrors finished for 70 dollars. How much could it be to construct everything else?

I think trying to build a scope for $150 is tough go. By the time you consider the finder, focuser, and eyepieces, let alone the mirrors, the mirror cells, a mount, the tube...

The Asians can put together a decent scope for the money...

There are some small scopes, while not so great, that are a definite step up from the 60mm refractor.

Apogee Inc has a line of 80mm and 90mm refractors with decent eyepieces, the ALT-AZ 80mm is $100, the 90mm EQ is about $140/

Others have suggested Orion, I agree, Orion has lots of choices that are pretty decent, even their 60mm and 70mm refractors come with decent eyepieces.

jon