> I've been there and, although you have the right idea, your missing a bunch
> of the numbers. First off, I don't know any consultant worth their salt who
> doesn't chunk at least $10K (more like 20K - 30K) into supplies, software,

My math chunked 10% or 7,000 in this scenario...  

> hardware, test beds, etc. You must also consider that you aren't billable
> 100% of the time. Many times, you average somewhere around 50-60% billable

I asked this directly, SO YOU EXPECT OTHERS TO PAY FOR YOUR LACK OF WORK.

> time (and don't forget, even when you are billable, you have a bunch of time
> doing office chores, training, etc, that you don't get 'paid' for). Vacation
> is on your own, as are sick days, holidays, etc.

This was lumped into the 'benefits' calc of 10,000 plus 10% or 17,000.

> I could run on about corporate and social security taxes (you are going to
> establish a corporation to protect your assets, right?), administrative
> costs, etc., but I hope you understand that getting $100/hr for sporadic
> consulting isn't robbery, just smart business. If you are on a long term
> job, then I think the rates can go down some (towards $50/hr).

If you work 2080 hours a year minus 2 week vacation, get health dental 
insurance, etc and make more thank 60,000 its pretty much robbery, but I 
tend to be a socialist. :)

It appears to me that you want to work 50%-60% of the time yet earn 100% 
salary, in my books thats screwing the customer. :)

-Derek