When I'm using numbers as a generality I shoot from the hip a little. My numbers certainly are not where I want them to be, and we're only pulling $70 K per 2,000 man hours, or $35.00 per hour across the board. The number is way too low for us to keep operating our business in this fashion. For the same 2,000 hours my goal this next year is $42 to $45 per hour with some changes we're making. For comparison sake, how you calculate the cost per hour to get a true cost for an apples to apples comparison means setting the same accounting standards. Since we aren't all on the same page, my $35.00 may be $30 or $40 per hour with someone else's formula. We dont' want one revenue source propping up other services that might be lagards. We have not yet separated out design and installs from maintenance - as two separate businesses. We are taking snow plowing into another company so that snow does not prop up the landscape numbers. As we disect our numbers some more, this might be eaiser to define on tighter terms after we've made a little more accounting progress. Regardless, my goal this year would be $85,000 plus per 2,000 hours (one full time year round employee), less material costs, for landscape installaiton and maintenance. We don't have high material costs, but it's easier to get your true revenue by looking at your revenue wihtout "artificially" raising it with materials - so I back the materials out thereby focusing on labor hours. Next year if we meet our goal, that number will be getting closer to $100,000 per employee. Efficiency, organization, etc. will allow us to make the goals. Keeping in mind, profit has to be in place all along. Just trying to do more with less with increased profits. Isn't that the game we're all in?