Since tax time is coming near, most of us are getting all our books in order so we can visit our accountant. Since the information is handy, now is the time to review your overhead figures (or have your accountant do it) so that you can determine how much markup you really need just to cover your overhead.
Just for grins, before you crunch the numbers, write down your guess as to what the highest overhead item is for your business.
I'm betting on "free estimates" for my business, probably followed by insurance.
Happy New Year to all
Tom