Well I guess I'm Anal ... over the past 23 years I've timed "Hands on" time for just about everything I could make, My business is a full time LLC so I have to be Anal, it pays to be that way, Materials, Labor, Overhead, Profit Margin ... Over the years I've found that Labor usually works out to about 35% of Gross sales, so to make things simple I pay myself that 35% and the rest goes into the business. It works well for me, I make a living wage and the business turns a profit.