GREEN BOOK EXAMPLE

<body topmargin=0 leftmargin=0 marginheight=0 marginwidth=0> <table cellpadding=0 cellspacing=0 border=0 height="100%"><tr> <td valign="top" width=125 BGCOLOR="#FFFFFF" TEXT="#080000" background="053c0c00egerdp.png"> <bR> <bR> <div> <B><IMG SRC="07456640.jpg" border=0 width="86" height="100" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></div> <div> <B>GO TO THE FOLLOWING</B></div> <div> <A HREF="id79.htm" TARGET="_top" TITLE="THE GREEN BOOK"><U><B>PRICING GUIDE</B></U></A></div> <div> <A HREF="id30.htm" TARGET="_top" TITLE="BOOKS AND VIDEOS"><U><B>BOOKS AND VIDEOS</B></U></A></div> <div> <A HREF="id29.htm" TARGET="_top" TITLE="CLASSES AND SEMINARS"><U><B>CLASSES AND SEMINARS</B></U></A></div> <div> <A HREF="id32.htm" TARGET="_top" TITLE=" SADDLE MAKING SCHOOLS"><U><B>SADDLE MAKING SCHOOLS</B></U></A></div> </td> <td valign="top" BGCOLOR="#FFFFFF" TEXT="#080000"> <bR> <div> THE FOLLOWING IS AN EXAMPLE OF ONE IF THE ITEMS IN THE</div> <div>  <FONT SIZE="6" COLOR="#339900" FACE="Helve-WP" >"GREEN BOOK"</FONT>  </div> <bR> <div>                                         </div> <div> <I><B>REPLACE 3" FULL STIRRUP LEATHERS </B></I></div> <bR> <div>                          </div> <div> <FONT SIZE="3" COLOR="#000000" FACE="Helve-WP" ><B>MATERIALS LIST AND COSTS</B></FONT>  –<I> Based on average costs and  times for a saddle maker with 3/5 years of experience</I></div> <div> <TABLE BORDER="2" CELLPADDING="1" CELLSPACING="1" WIDTH="641" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=BOTTOM HEIGHT= 16 ><NOBR><div> <I><B>AMOUNT</B></I></div> </NOBR></tD> <tD VALIGN=BOTTOM WIDTH="436"><div> <I><B>DESCRIPTION</B></I></div> </tD> <tD VALIGN=BOTTOM WIDTH="58"><div> <I><B>COST</B></I></div> </tD> <tD VALIGN=BOTTOM WIDTH="64"><div> <I><B>TOTAL</B></I></div> </tD> </tR> <tR> <tD VALIGN=BOTTOM HEIGHT= 14 WIDTH="58"><div> 4.13</div> </tD> <tD VALIGN=TOP WIDTH="436"><div> SKIRTING LEATHER</div> </tD> <tD VALIGN=BOTTOM WIDTH="58"><div> 7.25</div> </tD> <tD VALIGN=BOTTOM WIDTH="64"><div> 29.94</div> </tD> </tR> <tR> <tD VALIGN=TOP BGCOLOR=#E5E5E5 HEIGHT= 14 WIDTH="58"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="bottom" WIDTH="58" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="436"><div> MISC SUPPLIES  @ 20% (THREAD-RIVETS-DYE-OIL, ETC.)</div> </tD> <tD VALIGN=TOP BGCOLOR=#E5E5E5 WIDTH="58"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="bottom" WIDTH="58" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=BOTTOM WIDTH="64"><div> 5.99</div> </tD> </tR> <tR> <tD VALIGN=TOP BGCOLOR=#E5E5E5 HEIGHT= 14 WIDTH="58"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="bottom" WIDTH="58" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="436"><div>      MATERIALS COST</div> </tD> <tD VALIGN=TOP BGCOLOR=#E5E5E5 WIDTH="58"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="bottom" WIDTH="58" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=BOTTOM WIDTH="64"><div> 35.93</div> </tD> </tR> <tR> <tD VALIGN=TOP BGCOLOR=#E5E5E5 HEIGHT= 14 WIDTH="58"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="bottom" WIDTH="58" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="436"><div> PROFIT OR RETURN ON INVESTMENT ON MATERIALS USED</div> </tD> <tD VALIGN=TOP BGCOLOR=#E5E5E5 WIDTH="58"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="bottom" WIDTH="58" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=BOTTOM WIDTH="64"><div> 1.89</div> </tD> </tR> <tR> <tD VALIGN=TOP BGCOLOR=#E5E5E5 HEIGHT= 14 WIDTH="58"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="bottom" WIDTH="58" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="436"><div> MATERIALS TOTAL COST</div> </tD> <tD VALIGN=TOP BGCOLOR=#E5E5E5 WIDTH="58"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="bottom" WIDTH="58" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=BOTTOM WIDTH="64"><div> 37.82</div> </tD> </tR> <tR> <tD VALIGN=BOTTOM HEIGHT= 54 WIDTH="58"><bR> <div> 1.63</div> </tD> <tD VALIGN=TOP><NOBR><bR> <div> HOURS OF LABOR NEEDED FOR REPAIR</div> <div>  <FONT SIZE="1" COLOR="#000000" FACE="Helve-WP" >{ The shop rate is the total of your hourly wage and an hourly rate to cover your overhead costs }</FONT></div> </NOBR></tD> <tD VALIGN=TOP WIDTH="58"><div> <B>SHOP RATE TOTAL</B></div> </tD> <tD VALIGN=TOP><NOBR><div> <B>MATERIALS</B></div> <div> <B>&</B></div> <div> <B> SHOP RATE </B></div> <div> <B>TOTAL</B></div> </NOBR></tD> </tR> <tR> <tD VALIGN=TOP BGCOLOR=#E5E5E5 HEIGHT= 19 WIDTH="58"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="19" ALIGN="bottom" WIDTH="58" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP><NOBR><div>     HOURS OF LABOR NEEDED FOR REPAIR TIMES A SHOP RATE OF   <I><B>$ 40.00 </B></I> PER HOUR</div> </NOBR></tD> <tD VALIGN=BOTTOM WIDTH="58"><div> 65.20</div> </tD> <tD VALIGN=BOTTOM WIDTH="64"><div> <B><U>103.02</U></B></div> </tD> </tR> <tR> <tD VALIGN=TOP BGCOLOR=#E5E5E5 HEIGHT= 19 WIDTH="58"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="19" ALIGN="bottom" WIDTH="58" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP><NOBR><div>     HOURS OF LABOR NEEDED FOR REPAIR TIMES A SHOP RATE OF  <I><B>$ 45.00</B></I>  PER HOUR</div> </NOBR></tD> <tD VALIGN=BOTTOM WIDTH="58"><div> 73.35</div> </tD> <tD VALIGN=BOTTOM WIDTH="64"><div> <B><U>111.17</U></B></div> </tD> </tR> <tR> <tD VALIGN=TOP BGCOLOR=#E5E5E5 HEIGHT= 41 WIDTH="58"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="41" ALIGN="bottom" WIDTH="58" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="436"><div>      HOURS OF LABOR AT A SHOP RATE OF<B> </B><FONT SIZE="1" COLOR="#000000" FACE="Arial" ><B>$47.00</B></FONT> PER HOUR</div> <DIV ALIGN="LEFT"></DIV> <div>     <I><B><U>NATIONAL</U></B></I><I><U> </U></I><I><B><U>AVERAGE HOUSEHOLD INCOME</U></B></I></div> <bR> </tD> <tD VALIGN=BOTTOM WIDTH="58"><bR> <div> 76.61</div> </tD> <tD VALIGN=BOTTOM WIDTH="64"><bR> <div> <B><U>114.43</U></B></div> </tD> </tR> <tR> <tD VALIGN=TOP BGCOLOR=#E5E5E5 HEIGHT= 19 WIDTH="58"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="19" ALIGN="bottom" WIDTH="58" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP><NOBR><div>     HOURS OF LABOR NEEDED FOR REPAIR TIMES A SHOP RATE OF  <I><B>$ 50.00</B></I>  PER HOUR</div> </NOBR></tD> <tD VALIGN=BOTTOM WIDTH="58"><div> 81.50</div> </tD> <tD VALIGN=BOTTOM WIDTH="64"><div> <B><U>119.32</U></B></div> </tD> </tR> <tR> <tD VALIGN=TOP BGCOLOR=#E5E5E5 HEIGHT= 19 WIDTH="58"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="19" ALIGN="bottom" WIDTH="58" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP><NOBR><div>     HOURS OF LABOR NEEDED FOR REPAIR TIMES A SHOP RATE OF<I><B>  $ 55.00</B></I>  PER HOUR</div> </NOBR></tD> <tD VALIGN=BOTTOM WIDTH="58"><div> 89.65</div> </tD> <tD VALIGN=BOTTOM WIDTH="64"><div> <B><U>127.47</U></B></div> </tD> </tR> </TABLE></div> <bR> <div> <B>TIMES</B>  –<FONT SIZE="1" COLOR="#000000" FACE="Arial" > <I>Based on average times for a saddle maker with 3/5 years of experience</I></FONT></div> <div> <TABLE BORDER="2" CELLPADDING="1" CELLSPACING="1" WIDTH="635" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=BOTTOM HEIGHT= 33 WIDTH="556"><div> <I><B>PROCESS</B></I></div> </tD> <tD VALIGN=BOTTOM WIDTH="64"><div> <I><B>TIMES    (minutes)</B></I></div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 14 WIDTH="556"><div> REMOVE OLD STIRRUP LEATHERS</div> </tD> <tD VALIGN=BOTTOM WIDTH="64"><div> 17.00</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 14 WIDTH="556"><div> CUT OUT & MAKE-UP STIRRUP LEATHER</div> </tD> <tD VALIGN=BOTTOM WIDTH="64"><div> 41.00</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 14 WIDTH="556"><div> DYE AND OIL TO MATCH SADDLE</div> </tD> <tD VALIGN=BOTTOM WIDTH="64"><div> 12.00</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 14 WIDTH="556"><div> ASSEMBLE AND RE-INSTALL LEATHERS</div> </tD> <tD VALIGN=BOTTOM WIDTH="64"><div> 28.00</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 14 WIDTH="556"><div>      TOTAL MINUTES</div> </tD> <tD VALIGN=BOTTOM WIDTH="64"><div> <B><U>98.00</U></B></div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 14 WIDTH="556"><div>      TOTAL HOURS OF LABOR NEEDED FOR REPAIR</div> </tD> <tD VALIGN=BOTTOM WIDTH="64"><div> <B><U>1.63</U></B></div> </tD> </tR> </TABLE></div> <bR> <bR> <div> <B>MATERIALS LIST</B></div> <div> <TABLE BORDER="2" CELLPADDING="1" CELLSPACING="1" WIDTH="644" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=BOTTOM HEIGHT= 16 WIDTH="46"><div> <I><B>NO</B></I></div> </tD> <tD VALIGN=BOTTOM WIDTH="388"><div> <I><B>DESCRIPTION</B></I></div> </tD> <tD VALIGN=BOTTOM WIDTH="58"><div> <I><B>WIDTH</B></I></div> </tD> <tD VALIGN=BOTTOM><NOBR><div> <I><B>LENGTH</B></I></div> </NOBR></tD> <tD VALIGN=BOTTOM WIDTH="64"><div> <I><B>TOTAL</B></I></div> </tD> </tR> <tR> <tD VALIGN=BOTTOM HEIGHT= 14 WIDTH="46"><div> 2</div> </tD> <tD VALIGN=TOP WIDTH="388"><div> STIRRUP LEATHER STRAPS - 3" X 66"</div> </tD> <tD VALIGN=BOTTOM WIDTH="58"><div> 3</div> </tD> <tD VALIGN=BOTTOM WIDTH="58"><div> 66</div> </tD> <tD VALIGN=BOTTOM WIDTH="64"><div> 396.00</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 14 WIDTH="46"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="bottom" WIDTH="46" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="388"><div>      TOTAL SQ INCHES</div> </tD> <tD VALIGN=TOP WIDTH="58"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="bottom" WIDTH="58" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="58"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="bottom" WIDTH="58" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=BOTTOM WIDTH="64"><div> 396.00</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 14 WIDTH="46"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="bottom" WIDTH="46" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="388"><div>           50% WASTE SQ INCHES</div> </tD> <tD VALIGN=TOP WIDTH="58"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="bottom" WIDTH="58" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="58"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="bottom" WIDTH="58" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=BOTTOM WIDTH="64"><div> 198.00</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 14 WIDTH="46"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="bottom" WIDTH="46" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="388"><div>                TOTAL SQ FT</div> </tD> <tD VALIGN=TOP WIDTH="58"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="bottom" WIDTH="58" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="58"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="bottom" WIDTH="58" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=BOTTOM WIDTH="64"><div> <B><U>4.13</U></B></div> </tD> </tR> </TABLE></div> <bR> <bR> <bR> <bR> <bR> <DIV ALIGN="LEFT"></DIV> <div> <I><U>e-mail</U></I><B> </B><FONT SIZE="1" COLOR="#0000FF" FACE="Arial" ><B>   </B><A HREF="mailto:info@saddlemakers.org" TARGET="_top" TITLE="mailto:info@saddlemakers.org"><U><B>mailto:info@saddlemakers.org</B></U></A></FONT></div> <bR> <div> <B>Copyright 2004 American Saddle Makers Association, Inc.</B></div> <bR> </td> </tr></table></body>