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12 x 40'-0" x 1'-0"= 480.00 Labour for fitting & fixing steel shuttering in position as required 480.00 Hessian tap for making shutter water-proof. 480.00 Curing 480.00	sft @ Tk. sft @ Tk. sft @ Tk. sft @ Tk.	75.00 per sft	=	Tk.	36,000.00
	sft @ Tk. sft @ Tk. sft @ Tk. sft @ Tk.	Total Using 16 times 10.00 per sft 1.25 per sft 2.67 per sft Total for 440 cft	= = = = = =	Tk. Tk. Tk. Tk. Tk. Tk.	153,848.93 9,615.56 4,800.00 600.00 1,281.60 16,297.16
		Cost for 100 cft	=	Tk.	3,703.90
D. Cost of bed preparation:
Area of bed: 1 x 45'-0" x 15'-0"= 675.00	sft
One layer brick flat soling: 675.00 1/2" thick cement finishing with neat cement finishing 675.00	sft @ Tk. sft @ Tk.	0.32 per sft 21.58 per sft	= =	Tk. Tk.	216.00 14,566.50
		Total for 440 cft	=	Tk.	14,782.50
		Cost for 100 cft of work	=	Tk.	3,359.66
		Using 8 times	=	Tk.	419.96
E. Polythene as separator between pile layers during casting concrete 675.00	sft @ Tk.	319.44 per % sft	=	Tk.	2,156.22
		Cost for 100 cft of work	=	Tk.	490.05
Abstract of cost for 100 cft of work
Cost of concrete			=	Tk.	28,198.75
Labour, machinery, fuel and lubricant for casting			=	Tk.	1,199.80
Cost of shuttering			=	Tk.	3,703.90
Cost of bed preparation			=	Tk.	419.96
Polythene			=	Tk.	490.05
		Sub - Total	=	Tk.	34,012.46
		Profit 10.00%	=	Tk.	3,401.25
		Overhead 3.50%	=	Tk.	1,190.44
		Total	=	Tk.	38,604.15
Add VAT with adjustment factor		1.06383 6.00%	=	Tk.	2,464.10
		Grand Total	=	Tk.	41,068.25
		Rate per cft	=	Tk.	410.68
		Rate per rft	=	Tk.	410.68
		Rate per rm	=	Tk.	1,347.44
	Say, Tk.	1,347 .00 per meter

Item No.- 09.10.3
14" x 14" Pre-cast pile with reinforced cement concrete (1 : 1.25 : 2.5) with stone chips.
Considering 50 rft long 14" x 14" size pile Also considering 73.5 rft long pile making work using 100 cft concrete
Cost of concrete materials			=	Tk.	28,198.75
Labour, machinery, fuel & lubricants for casting			=	Tk.	1,199.80
Cost of shuttering for 11 No. of pile
Volume of concrete:
11 x 14" x 14" x 50'-0" = 748.61 cft (a) Cost of shuttering:
14 BWG steel sheet:
Sides: 12 x 50'-0" x 1'-2"= 700.00 Add wastage 5%= 35.00	sft sft
= 735.00	sft
@ 3.05 Ib per sft= 2241.75 1.5 x 1.5 x 3/16" angle for frame:	Ibs @ Tk.	27.44 per Ib	=	Tk.	61,513.62
Sides: 2 x 12 x 50'-0"= 1200.00 Supports: 12 x 51 x 1'-2"= 714.00	rft rft
= 1914.00 Add wastage 5%= 95.70	rft rft
2009.70	rft
@ 1.79 Ib per rft= 3597.36	Ibs @ Tk.	24.94 per Ib	=	Tk.	89,718.16