I have a mantra: no matter what I charge, the client will find someone who charges LESS and someone who charges MORE.

You say $200, they know someone for $150. You say $350, someone else charges $400.

I charged by time for my employees and myself, with rates from $75 an hour up to $300. If the fee I quoted, let's say $300, is higher than the accumulated time charges we spent, then the extra dollars are like a premium for my experience. We were efficient in our time.

Preparer one hour at $75 an hour plus Reviewer half hour at $100 an hour plus My half hour at $300 an hour equals $275. So $300 is efficient. If the charges came to $325 but fee was $300, I lose efficiency unless I can upcharge for additional services.

Many years ago I tried out PS's charge per form, and the amounts were quite similar to my time charges. Add more for Sch C, Sch D, Sch E, 4797, etc.

ps I don't pay them $75 or $100 an hour, more likely $18-34 an hour, so I don't earn $300. I earn $300 less $18 less $17 equals $265 for my half hour of work. $530 an hour! It's called leveraging.