I dunno ruckus, I really don't factor labr into it as much since I enjoy doing it. For example, I charge 110 shipped for a ported 12 that usually takes 6 hrs, or a friday night and a saturday morning to make. Wood = 25, glue = 5, screws = 10 (big box baby), silicone = 10, paint = 10. So that's 60 dollars in materials, costs around 20 to ship, so 30 dollars in labor. Screw labor, I might as well make money doing something I love versus getting 6.50 an hour to yell at a fry cook to get off meth and fix some chicken fingers (last summer FTL).