Just finished crunching the numbers for 2008 and have calculated what I need to charge per man/hr. to cover all expenses except my salary. I took my gross and subtracted all expenses (everything from A-Z!!) and then divided by the total man/hrs. worked. I have one full-time employee. My break even hourly rate is $17.56 per man/hr. Anything less than that and I am losing money ! Have any of you guys figured out what your "break-even" point is?