I was introduced to the simplest formula for pricing which applies to just about any application and it allows for manipulation of the final number according to your need for profit. Simply put, take the material cost and multiply that by the number of expenditures on your part. For example, applying graphics to a storefront. I figure the material cost and multiply that by 4. The 4 is derived from labor, design, administrative (i.e. paper shuffling), equipment(i.e. software, plotter, etc...) and finally consulation. Obviously, the number you use to multiply by the material cost varies according to what goes into the project. Pretty simple, fair and consistent. Not only does it simplify your final calculation, it is easily explained to your customer. Generally, most customers overlook the fact that you are using expensive equipment and software to run your applications and often times see the light when you point these things out. After all, they came to you because you offer a specialized service that the "average Joe" can't just punch out on a desktop computer. Have a great day!