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

Considering 1000 cft. of excavation work
(i) Extra labour 1 No. @ 150 each = 150
Profit 0.1 = 15
Overhead 0.035 = 5.25
= 170.25
Add VAT with adjustment factor 1.04712 0.045 = 8.02