As a baseline I use $2 per minute and .20 per pierce. If I'm cutting multiple parts I charge $15 to load and unload a 1/4 sheet, $25 for half sheet and $35 for full sheet. This gets me close enough to be consistent from job to job and then I tweak from there. I made an excel spreadsheet so I can also figure labor, materials, consumables (sanding discs etc.) and then a mark up %. The sheet figures my cost and profit.