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Cory discusses the importance of tracking gross profits in landscaping work. He uses a spring cleanup as an example, where a two-man crew is hired to install mulch and plants. Cory estimates that the job will require 11 total man-hours of direct labor. He calculates the labor cost at $18 per hour, accounting for taxes and insurance, resulting in a direct labor cost of $200. He also mentions indirect labor, which includes travel time and materials pickup, as factors to consider for accurate job costing. The video emphasizes understanding both direct and indirect costs to improve profitability in landscaping projects.
