Break Up Details (Don's use Rate, its PWD rate 2008)

(From Secondary Input : Item C-3) Profit 0.1 = 19.42
Overhead 0.035 = 6.8
= 220.4
Add VAT with adjustment factor 1.04712 0.045 = 10.39
Grand total = 230.79
Say, 231 .00 Per sqm.