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

Providing and making point welding
Considering 1 point welding
(a) Welding charge 1 Point @ 2 Per Point = 2
Profit 0.1 = 0.2
Overhead 0.035 = 0.07
= 2.27
Add VAT with adjustment factor 1.04712 0.045 = 0.11
Total = 2.38
Rate per point = 2.38
Say, 2.38 Per point