The market sets the price, not us. I use a formula to acheive consistency within the limits of the market, not because I want to make that or my costs are such and such. I arrived at my price through trial and error early on and by finding out what others charged and what customers would pay. If I charge $48/hour plus a $10 trip charge that comes to $58 for a one-hour mowing job. Or $34 for a half hour.
Operator skill and experience is a huge often overlooked factor. I'm much faster now than when I started, even though I thought I was fast then. Better mower, better time saving tricks, better technique. So if you're just starting out you may not be able to match others' per-hour numbers. The key is to constantly be looking for better ways to do things and constantly THINKING.
You can't charge owner rates for employees unless you have some supermen out there. They just don't produce as well. My observation and experience is that you'd have a good worker if he consistently produced 2/3 as much as a motivated owner-operator. Sitting on a rider mowing huge fields, the difference may narrow, but for typical things where technique and hustle matter more, that's what I see out there. 1/2 to 2/3 speed from employees vs. someone with a purpose.
Mowing rates and rates for other work differ. A guy with a rake isn't the same as a guy with a lazer Z and vac system. Just as you can't charge for a man with a 36" wb like you could for a guy on a 72" rider.
I have observed that WANTING to charge an amount you pulled out of the air doesn't work long term. You may well sell some people on your services, but over time you will have constant erosion of your client-base if you are priced too high. And the bigger the job the more important relative price is. 10% high on the $30 lawns is one thing. Being 10% higher in price on huge estates or commercial work may well cost you the job.