These costs can be estimated if you have last year's records,
or just enter them as they occur. If you don't have last year's
records, you may want to set up a personal expense page similar
to the Business Expense part of your

  Profit and Loss Worksheet.

Once you have the totals for both these sheets, divide them by
the total business miles driven. The result will be your "Cost Per Mile".
Since roughly one-half or your business miles are deadhead miles,
you will need to set your rates so that you average twice your "Cost Per Mile".

As an example,
If your business expenses are $2500/month
Your personal expenses are $1000/month
You drive 8500 miles per month
Your "Cost Per Mile" is $0.41/mile
($2500 + $1000) divided by 8500 = $0.41
Therefore,
You must average at least $0.82/paid mile just to break even!

Your costs will vary, but this gives you an idea how to figure out
what your rates should be.