[Cochran]

Most of my overhead is in the labor rate, but the 'hidden' costs refer more to fuel, freight, and other variables that differ from job to job. I'm thinking I'll distribute those costs into item prices. I won't do cost-plus billing, materials will be billed at my mark-up price for the specific item in question (plants, rock, etc.).

In the materials costs, do I include everything I would be spending $ on on the project--disposal fees, rental equipment, consumables like saw blades, etc. These are costs that I figure into a standard bid job. Is there a special way to bill them on a T&M or just line item those costs as materials costs?