I have been researching and writing a business plan for a lawn and landscaping business in the Dallas Fort Worth area in Texas. I am not sure about all of the particulars and need some help or reference material to finish my plan. I have already gotten census data, average rates in the area, etc. What I do not know how to estimate are the fixed costs, and the added part and full time labor as well as any hidden costs such as special licensing, insurance, and certificates needed. Any help or pointing in the right direction would be greatly appreciated. Thanks in advandce.