During the early growth of the concrete pumping industry, as new concrete pumping companies were organized almost as many already in business were failing, even though demand exceeded supply. Why? One reason was lack of common business sense caused as many failures as lack of technical knowhow, though it should be said that it is foolish for anyone not thoroughly familiar with the particularities of concrete to go into the pumping business. In general, however, too many businesses failed because precise records were not kept, relevant costs were over looked, appropriate rates were not established, and customer relations were not given proper attention. Costs and rate differ with each locale. They are subject to variation in union scales, in license and permit fees and in insurance rates. Even a difference in climate has a direct bearing on costs. Labor tops the list in the Meyer Material Company's cost items. Salaries and fringe benefits account for 54 percent of the total. Next highest is maintenance, 19 percent, which includes parts and labor, fuel, telephones, towing and travel and car expense of personnel. About six percent of this maintenance outlay is paid to the operators for time they spend maintaining their machines as opposed to time they spend operating the pump. Depreciation accounts for 15 percent and pump rental 10 percent. The remaining two percent goes for licenses and permits, insurance and radios. A person in charge should keep himself available to both coworkers and customers by either phone or two way radio no matter where he is. His business card should give his home phone number for use after hours because a contractor may not know until then that he needs a concrete pump the next morning. Conversely, weather or other conditions may force him into a last minute job cancellation. As a further customer relations measure, it is well occasionally to over service jobs that could develop special problems.