hi I am by . no means an expert but I have struggled in the tranmssion business for many years and know where you are coming from. the first thing I see wrong is 70 is not enough labor rate. I am in a small town of less than 1000 people but have a 50 mile radius that I draw work from. you need to figure out how much the shop needs to break even then figure out how much you need to live on then add on how much profit you want on top of that to invest in new equipment etc. I try to make enough off of my parts markup to cover all shop expenses each month and pay myself half of the labor to live on the rest is for new tools etc. 1 other thing that might help is a good shop management program that moniters profit margins etc. also you might look into a vidieo from George(becky) wit at avi called shop priceing strategies. hope this helps some