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

Earth work in box cutting upto 1'-6" depth
Considering 100 sft. of work
(i) Ordinary labour 1.5 Nos. @ 150 each = 225
(ii) Mason 0.125 No. @ 250 each = 31.25
Total = 256.25
Profit 0.1 = 25.63
Overhead 0.035 = 8.97
= 290.85
Add VAT with adjustment factor 1.04712 0.045 = 13.7