I've got a friend who has asked me to do some work. I told him upfront that I've never done it, and I will use him to experiment. We are on very good terms, so before people start saying, never do work with friends....I can assure you that I'm willing to take a pay cut (literally lose money on the deal) in order to get this done and keep us from hating each other. With that said, here is the situation. He has two strips of "flower beds" both about 6 feet wide and 41 feet long. Currently, the ground is very hard and simply needs to be tilled up with a little bit of soil mixed in. There are about 14 bushes (3 gallon size) that need to be pulled up (which I will be transplanting, more on that in a second). My question for this part is what would you rate be total cost with the following information. 1 yard of super soil ($35) tilled into the areas (tiller rental ~$50), raked and graded and installation of roughly a pallet of bermuda (~$110). Second situation, he has also asked me to do his flower bed. This will include tilling of the ground (tiller already rented for the sod installation) with about a yard of top soil ($18) and a yard of super soil ($35) (the areas are very low and for drainage, they need to be higher). In the beds, I'll be planting two large evergreens (~$100 each), two boxwoods (~$40 each), transplanting 6 of the other plants, and then ground cover (~$50 total). After installation, a covering of about a yard of hardwood mulch ($17). Last but not least, there is another area he is considering having sodded. I would have to run a sod cutter over this area ($70 rental), till with super sod (tiller rented, another yard of super soil at $35) and then lay about a half pallet of bermuda (~$55). I will be picking up all equipment and materials. If you were doing this job, what would you charge for each of the parts (I'm obviously mainly concerned about labor and time estimates, remember one man job, possibly two) and the last area is completely optional. I've got a nice number in my head, but I always like to get a pro's opinion. Also, what did I leave out?