Many years ago when I was a struggling single Mother, my oldest son (then age 8) was taken on a Christmas shopping trip by a local group. I'm not sure what was budgeted for each child, but he was encouraged to pick out clothes for himself and gifts for others, in additon to toys. If I remember correctly the toys were about one-third of his purchases. So while $100 worth of toys may seem excessive, if a portion of that hundred were spent on a winter coat or other essentials, it would make more sense.