I used scrap fabric for the letters, numbers and the bags. All that I had to buy was the beans for the bags.
Since opening the beanbags on Christmas, the kids have used them for the hopscotch mat, putting the letters in alpha order, throwing them all over the floor and pelting them at each other!! I guess the teacher in me will have to just deal with the fact that they are BEANBAGS and it's just way to tempting to not throw them!!