I went to a thrift store and picked up a pair of overalls and a red shirt for $5. If you go to Michael’s or a craft store (maybe Home Depot/Lowe’s) you can get a painters cap for $1 or $2 and paint/die it red (we used red sharpie markers to color it). For the “M” on the hat, go on your computer and print out an “M” or draw an “M” on a piece of paper, cut it out and glue it to the hat. The gloves you can probably get at any Halloween store or order them online. They are the most expensive part of the outfit (about $9). I got small white gloves from another store for a few dollars. You can also get fake mustaches at the Halloween store, but we just cut ours out from thick pieces of black paper. I’m assuming died cotton balls could do the trick too (but just don’t use Sharpie markers on the cotton balls or your nephew will be smelling fumes all night long!). The costume shouldn’t take too long to make, and it’s fairly inexpensive.