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

(i) Bricks 850 Nos. @ 5000 Per % 0 Nos. = 4250
(ii) Ordinary labour for breaking 3.5 Nos. @ 150 each = 525
Total = 4775
Profit 0.1 = 477.5
Overhead 0.035 = 167.13
= 5419.63
Add VAT with adjustment factor 1.04712 0.045 = 255.38