What is your goal? Doing a proper job or seeing how much you can get away with?
Surely you must have a commercially made dresser in your home to look at. If not, just go to a furniture store and check out some furniture with similar designs?
If it is for clothing, I make my sides about 1" shorter. Then again, I am not concerned about maximizing my wood usage. If I were a factory pounding out thousands of units, that would be a different story.
If you are doing this for hire and your budget is that close, you are already in trouble.
Tony B Retired woodworker, among other things.
"Strive for excellence and settle for completion" Tony B