Alot of guys use a formula price of materials = labor cost. As far as planting goes, I use this formula for most plants within a price range that varies. If i buy 3 holly's and spend $25 each, 75 material, 75 labor 150 total job. But is ther a formula for a plant/tree when the plant costs $100 + $$$? I was looking at a Blue Atlas the other day, price was $750 for the tree. I think if i came up with a estimate of 1500 to buy and plant one tree, they'd say i was crazy. How would you price it? By the hour is tough cuz you have to gaurantee the plant, and charge accordingly.