Here's a similar thread, with more responses:
http://eccie.net/showthread.php?t=1266663
I think the L1/L2 only market is split between guys who want at least a semi-therapeutic rubdown or massage, and those who want to get to the good part right away.
I'm in the second group. I got started in the hobby at an L1 studio in Houston where the going rate was, IIRC, 140 for a half hour. Every time I went into that place, or a breakaway studio down the street started by an ex-employee who was also the owner's ex-girlfriend, the girl who met me at the counter inevitably provoked a mental response of, "Oh, my God. Who is this gorgeous creature?" And they were always dressed in lingerie or maybe men's dress shirts -- no scrubs -- so there was no pretense of therapy once you got in the room. Without that pretense, 30 minutes was just about the right session length.
Anyway, I got used to the routine there, and, when I found out about bodyrubs up here, I was initially suprised that I was paying the same rate for double the time. The I found out that I usually had to endure the aforementioned pretense for 15, 20, 25, 30, or 45 minutes before I got what I wanted. And by that time, usually, my initial excitement and anticipation had become somewhat deflated, if you know what I mean.
Anyway, the takeaway from all this is I'd suggest that you figure out which side of the therapy line you want to work, or, if you work both, which side your client falls on; and, that I'll bet a lot of your no-therapy guys would be happy with 30-minute sessions if you got to the good part right away. Financially, a lot of girls charge more per minute for 30 minutes than for an hour, and that's something else you might want to consider.
Just my 1/50th of $1, and worth what you paid for it.