Not Enough Markup To the Editor: Over the years, I have read your magazine with interest and anticipation. Normally, your publication is interesting, informative, and probably the best technical magazine in our industry today. However, the article by Sal Alfano, "The Importance of Overhead and Profit," (December 1986) is grossly misleading and totally irresponsible. Any remodeling contractor who uses less than a 1.50 markup is simply headed for failure. The lower the markup, the sooner they will go broke. I would refer your readers to the book Professional Remodeling Management (Home-Tech Publications, Inc., 5161 River Road, Bethesda, MD 20816). In the first 32 pages, the subject of cost, overhead, and profit is covered completely and accurately. If your readers are at all interested in their businesses,
