I recently purchased some inexpensive quarter-sawn Dreadnaught sized Low A grade Engelmann Spruce top sets on Ebay from seller mariastores11. They’re located in Santee, CA.
These tops (8-3/4” x 23″) set me back $15.50/set (including freight).
I bought these specifically to cut up for sound hole re-enforcement patches and popsicle braces since my cut offs are rarely large enough to orient the grain properly.
The sets that I received are nicely quartered and very stiff, I got one set with a wavy , irregular grain pattern; but for what I’m intending to use them for they’re more than good enough,
The company shipped fast, and seem like a good source, if you’re looking for some inexpensive spruce.