I do everything by the hour, because, like stated aboutve, all we do is sell time. Weather I'm mowing, laying down a hardscape, spreading mulch, raking leaves, all I'm doing is selling time. So I figure out how much I want to make per hour doing a service and charge accordingly. In the case of mulch, I charge labor from the time I arrive at JD landscapes to pick up the mulch to the time I leave the job site plus the cost of materials. I do not, however, mark up materials.