* 2 x salary = estimated emplyee cost to R&D dept. in 1980s; i.e., salary, 401k, bonus, etc.
* 3 x product cost = sale price for donuts around 1960.
* 3 x product cost = sale price for hearing aid (HA) sales from manufacture to stores in 1990s.
* 3 to 10 x HA mfg cost = sale price to individual customers. Customers may need service for years after the sale. We had a customer return after 18 years! Are you charging enough to survive several bad years?
* $500 / hour was fee for a CPA firm handling mittion $ accounts in 2003.
Do you have a link to some average going rates? If so, please leave them in a reply message for all to learn/gain from them.