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by John Sylvestre Accurate estimates start with a good system of easy-to-use time cards One of the most difficult parts of preparing an estimate is filling in that column with the heading "labor." Tracking costs from subcontractors and suppliers is enough trouble without having to dig through old job records to find out how long it took your crew to frame a hipped roof or drywall an addition. But without accurate numbers for your company's labor costs, your estimate is a gamble. According to remodeling consultant Linda Case, 90% of all cost overruns on remodeling jobs are related to labor expenses. My company averages 25 jobs a year with seven people in the field. Our jobs range from $8,000 to $300,000 or higher, with labor costs that range