I gift people some sourdough bread I make. The price of a loaf of bread is ridiculously cheap, much cheaper than my time would cost if I factored it in and my breads aren't perfectly baked every single time like a bakery with professionals can do.

Still, people appreciate it a lot, much more than if I purchased a better-looking loaf of bread from a professional baker for 2-3€.

I don't think it's necessarily tied to the value it represents to the receiver, it's the act of kindness with the unexpectedness of a gift that gives it value.