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Dave,
I'm just getting to this thread. I've never done an independent contract, but Jim Duffy, in the course of the class I took from him, said something interesting that you don't usually hear.
He said that he prices based on the amount of work the computerized system will replace. If the computerized system replaces 3 bookkeepers who work for a year at $32,000 apiece then say anything under $96,000 will still be cost-effective for the customer. Then he decides whether he can do the project for under $96,000 and still make money. If not, he doesn't take the contract.
It's one more point of view to add to your mix of ideas. As I said, I've never done consulting (yet!).
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