Sorry, you guys are all correct. It's stupid to pay attention to the details, to maximize revenue safely, to actually run a business and all that sort of thing. Oh, wait, I forgot, it's PPRUNE
Not sure what you mean by "direct operating cost", but the actual cost before profit of a busy R44 (one that is flying at least 500 hours a year) is about $250/hr. It's probably up a little given the recent 20-50% increases in insurance cost in the US this year.