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

Labour charge for mixing cowdung, alluvial loamy silty soil and excavated earth.
Considering 100 cft. of works
(a) Ordinary labour for mixing cowdung,
silty soil & excavated earth 1 No. @ 150 each = 150
(b) Tools & plant, incidental, sundries etc. L.S. = 5
Total = 155
Profit 0.1 = 15.5
Overhead 0.035 = 5.43
= 175.93
Add VAT with adjustment factor 1.04712 0.045 = 8.29
Grand total = 184.22
Rate per cft. = 1.84
Rate per cum. = 64.98
Say, 65 .00 Per cum.