When we are doing the work ourselves... concrete isn't necessarily all that expensive to purchase by the sack, mix in wheelbarrow and scoop into wood forms...
although, concrete blocks or brick seem like they might make better sense.
I'd still want 4 foot wide beds rather than 3 foot...
5 foot wide paths sounds better than what I usually see... very important to have enough room for the garden cart / wheelbarrow / wheelchair...
3 foot long just seems too short... I'd want them way longer...
It is possible to create beds too long... I used to have beds that were like a hunert foot long... that was impractical...
10 or 15 foot long would probably be a decent length for one bed.