I always break mine down into 3 categories:
Material (what the customer pays, not what I pay.)
Labor to install said material or service I preform ( not man hours just what I charge per item.)
Delivery fee/ dump fee ( not what it costs me but what I charge. I also waive the delivery fee if I install sometimes depending on what is being done.)
When I trim bushes I don't say $xx.xx per bush, it is just bush trimming or what not plus dump fee.
A lot of times when I bid say a mulch job I will get the material part and the delivery part just not the install part. I'm OK with that as I make a good amount for very little time and expenses. I have also got a few mulch jobs because I break down the labor and they think it is not worth the clean up off their driveway and aches in their backs for that amount.