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For the majority of gardens I'd say max 5%, usually quite a bit less, for tough zones like with heavy deer traffic or salty winds there is a higher failure rate, more like 10-15%+ over a few years. Deer seem to vary a bit in what they chomp and the seashore wind will make even the smallest misjudgment in water, siting, etc into a plant casualty.
Dogs, gophers, areas where there is more wildlife like rabbits and stuff, and poor native soil each bring up the percent a bit.
I also like to try at least a couple of new plants in each garden that I guarantee the customer will like and that it will also grow the way it should. If those need to be replaced then I take that out of my wholesale to retail markup and count it as a cost of doing excellent and unique work. It's well worth it to get to try out new varieties that I can then add to my repertoire.
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