It was the standard in the printing industry for a small shop, things like graphic design time or press setup. A third goes to labor (just the skilled individu

It was the standard in the printing industry for a small shop, things like graphic design time or press setup. A third goes to labor (just the skilled individual, not including CSRs,mgmt,etc), a third goes to overhead (the people not accounted for in the first category,rent,etc), a third is 'profit' (though mostly re-invested if the owner is paying themselves as labor or overhead). An individual producer can say it's all labor, but then they're doing overhead for free (marketing, resupply, maintenance) or skipping it, and any reinvestment comes from personal funds instead of the business (new tools, outsourced services). Of course materials and equipment time was marked up similarly. And this was just a rule of thumb- you'd have to adjust from there depending on market. But if you were charging less than that you were probably going to hurt the business long term.