I am giving an estimate on installing 2 planting beds for a mowing customer of mine...... the beds will be approx 12'x 9' each.. located on either side of the driveway at the street. I will rent a sod cutter to remove the sod ($65.00 if full day rental), and I have a tiller available to me at no charge, but would like to be able to give a few bucks to it's owner for it's use Good top soil in this property is non-existant, so I will mix in some top soil and peat when tilling. I have figured the following....... Cut sod, remove sod and rocks / debris; till soil, including spreading top soil and peat..... (~4 man hours total.) Spread mulch (approx 3 yds) (~1.5 man hours) Plant the following: 2 Sand Cherries (2 gallon) 4 Holly (2 gallon) 4 bunches of grass 6 dwarf japanese Junipers (1 gal.) (This is total plantings for both beds) ~3.5-4.0 man hours I also figure time for layout with customer, final edging, cleanup, and pick up of plants will be ~3.5 hrs. My Costs are as follows: All plants: $440.00 Peat: $53.00 Mulch: $130.00 delivered to site. Sod Cutter rental: $65.00 I do not yet have a cost for top soil.... My figure at this point is a price for the customer of $1300.00 I have included a small mark-up on all materials, and my best guess at labor. This does not include the topsoil (obviously, since I have not priced it yet) Tear me up guys..... am I even close? Thanks for readin this long post, and thanks in advance for any help!