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We figure on $60 per man hour for shrub trimming.
I have an excel document spreadsheet that calculates shrub trimming based on various sizes of shrubs, adds a certain amount for setup and cleanup and allows you to change your hourl rate, etc.
It's a freebie when you order my program, "How to start a lawn care business a whole NEW way!" which has many MORE estimators and calculators, but I'm putting the aforementioned excel document and a couple of PDFs I include at www.lawnguru.net/freebies
Kenneth LaVoie III
LaVoie's Landscape Mgmt. Inc.- Winslow, Maine