Key #13, 14, 15 Labor Sales vs. Parts Sales

For key number 13, we want to know what percent of total sales is labor sales.
For key number 14, we want to know what percent of total sales is part sales.
For key number 15, we want to know the difference between 13 and 14.

Last month Acme Auto had total sales of $50,000, labor sales of $25,000 and part sales of $23,000.
$25,000 ÷ $50,000 = .50

So, key number 13 is 50%

$23,000 ÷ 50,000 = .46

So, key number 14 is 46%

50 minus 46 = 4

So, our key number 15 is 4%

When looking at this number for a typical independent shop which is solidly profitable, this number will normally run between 3% and 7%.