I've dealt with foaling out 34" mares that had dwarves.
One was a bred mare we bought many years ago. We almost lost the mare, the foal was breech and cost us a TON in emergency vet fees. Foal was dead, thank God.
The other was a client brought their mare for me to foal out for them since they both worked. That was THE hardest foaling I ever had to deal with! Ears first, no legs, Head tucked down between front legs. Got it out alive but had to have the vet out to put it down. It tore my heart open having to hold down that dwarf baby while the vet stabbed a needle into it's heart (the other shots were not getting the job done)
I'm saying, if your friend thinks a 24" mare is going to live through that, and that it'll cost only $150, I think she's wrong.
I'm sorry if some here thing I'm being too harsh, but what I care about is the LIVES of the animals and the SUFFERING they endure because of the stupidity of their owners! I care more about the lives of these dear creatures that we caused to be in this world than I care about some money hungry person's feelings.
Sorry, but that's how I feel. To me animals are feeling beings, not "oops, this one died so I'll just buy another one".