Trevman, I do a lot of residential. My materials for those run about 20%. I do not supply lights on resi work for the most part, nor smoke detectors. If you supply the cans for recess, then that percentage could go up a few points. You should be pricing your work based on a calculation of all your costs, your overhead, your profit, and your future. You can only have a future if you build that cost back into your jobs. If residential won't provide you enough to have that future you wish for , then dump it and go commercial , service, or something else.