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

(i) Ordinary labour 12.5 Nos. @ 150 each = 1875
(ii) Sardar 0.5 No. @ 350 each = 175
(iii) Tools & plants (spade, busket) etc. L.S. = 22.5
Total = 2072.5
Profit 0.1 = 207.25
Overhead 0.035 = 72.54
= 2352.29
Add VAT with adjustment factor 1.04712 0.045 = 110.84