"Martik" wrote in message
I want to charge about 1/2 of the retail cost as these are friends - any
guesstimates?

Thee are a few ways to go about it, but the most direct is the cost of
material plus labor. Figure labor to include wages, taxes, insurance,
overhead, etc. Most trades have to charge at least $40 to $60 an hour. I
have three rates depending on what I'm doing. $0, $50, or $125.

To determine a fair hourly rate, you have to compare your skills to the
typical tradesman. Let's say a kitchen installer/carpenter can to a given
amount of work in one hour and charges $40 per hour. You are new at this
and while you do good work, you only do half the amount of work in an hour.
A fair rate would be $20. Apprentices are not charged out as much as a
journeyman.