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

(i) Ordinary labour 10 Nos. @ 150 each = 1500
(ii) Sardar 0.25 No. @ 350 each = 87.5
(iii) Tools & plant (spade, busket) etc. L.S. = 22.5
Total = 1610
Profit 0.1 = 161
Overhead 0.035 = 56.35
= 1827.35
Add VAT with adjustment factor 1.04712 0.045 = 86.11