FAA requires at least 250 hours, 50 of which can be in a Flight Training Device (FTD), and 20 hours of instruction for the commercial license, with at least 10 in a complex airplane. At this point you have 100 hours of Cessna 150/172 and 20 hours of FTD, so you need at least 100 more hours flight time and 30 in the FTD. These figures are for 80 hours in the Cessna 150, 20 hours instruction in a complex aircraft, and 30 hours in the FTD at current rates:
80 hours Cessna 150 @ $80/hr $6,400
30 hours FTD No chrg.
20 hours complex aircraft @ $130/hr (est.) $2,600
50 hours flight instructor fees @ $35/hr $1,750
20 hours ground instruction @ $10/hr $ 200
Written Test Fee (variable) $ 80
FAA Flight Test Fee (variable) $ 400
Study Materials (typical) $ 150
TOTAL COST $11,580
Note: Time in the Cessna 150A toward Commercial requirements can also be used for Tailwheel Endorsement and mountain flying training, requiring only additional instructor fees.

