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In this video tutorial, the speaker breaks down the costs associated with an installation job to help viewers assess their pricing. The focus is on determining the actual costs involved without markup. Key expenses include: torch, vacuum, and nitrogen ($35), permit ($60), metal ($20), fuses ($75), and other materials totaling around $5 for leveling dirt. Additionally, costs for copper fittings, filters, and labor are noted. The speaker suggests 12 hours of labor for two workers at $25 per hour, recommending to account for additional labor costs beyond what is paid to ensure profitability. This serves as a guideline for calculating installation job costs effectively.