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Item No.- 16.9
French polishing 3 coats Considering 100 sft of work
French powder	0.25	kg	@	Tk.	46.00	per kg	=	Tk.	11.50
Spirit	4	Ibs	@	Tk.	130.00	per Ib	=	Tk.	520.00
Gala	0.15	kg	@	Tk.	780.00	per kg	=	Tk.	117.00
Karpa	0.05	kg	@	Tk.	550.00	per kg	=	Tk.	27.50
Sand paper	4	nos	@	Tk.	14.00	each	=	Tk.	56.00
Putty	0.5	kg	@	Tk.	90.00	per kg	=	Tk.	45.00
Markin cloth	0.5	yard	@	Tk.	10.00	per yard	=	Tk.	5.00
Cotton	0.03	Ibs	@	Tk.	90.00	per Ib	=	Tk.	2.70
Painter	2	nos	@	Tk.	600.00	each	=	Tk.	1,200.00
Helper	2	nos	@	Tk.	390.00	each	=	Tk.	780.00
Scaffolding, sundries etc.						LS	=	Tk.	96.00
						Sub - Total	=	Tk.	2,860.70
					Profit	10.00%	=	Tk.	286.07
					Overhead	3.50%	=	Tk.	100.12
						Total	=	Tk.	3,246.89
	Add VAT with adjustment factor				1.06383	6.00%	=	Tk.	207.25
						Grand Total	=	Tk.	3,454.14
						Rate per sft= Tk.			34.54
						Rate per sqm=		Tk.	371.79
			Say,	Tk.	372 .00 per sqm

Item No.- 16.10.1
Wood varnishing with varnish (Yacht)
Considering 100 sft of work
Sand paper	4	nos	@	Tk.	14.00	each	=	Tk.	56.00
Markin cloth	0.5	yard.	@	Tk.	10.00	per yard	=	Tk.	5.00
Painter	1	no	@	Tk.	600.00	each	=	Tk.	600.00
Ordinary labour	1	no	@	Tk.	320.00	each	=	Tk.	320.00
Scaffolding, sundries, T & P etc.						LS	=	Tk.	96.00
Cost of varnish: Yacht	1	litre	@	Tk.	250.00	per litre	=	Tk.	250.00
Thinner	0.91	litre	@	Tk.	130.00	per litre	=	Tk.	118.30
						Sub - Total	=	Tk.	1,445.30
					Profit	10.00%	=	Tk.	144.53
					Overhead	3.50%	=	Tk.	50.59
						Total	=	Tk.	1,640.42
	Add VAT with adjustment factor				1.06383	6.00%	=	Tk.	104.71
						Grand Total	=	Tk.	1,745.13
						Rate per sft	=	Tk.	17.45
						Rate per sqm	=	Tk.	187.83
			Say	Tk.	188 .00 per sqm

Item No.- 16.10.2
Wood varnishing with varnish (Egg-shell)
Considering 100 sft of work Sand paper	4.00	nos	@	Tk.	14.00	each	=	Tk.	56.00
Markin cloth	0.50	yard.	@	Tk.	10.00	per yard	=	Tk.	5.00
Painter	1.00	no	@	Tk.	600.00	each	=	Tk.	600.00
Ordinary labour	1.00	no	@	Tk.	320.00	each	=	Tk.	320.00
Scaffolding, sundries, T & P etc.						LS	=	Tk.	96.00
Cost of varnish: Egg-shell	1.33	litre	@	Tk.	250.00	per litre	=	Tk.	332.50
Thinner	0.34	litre	@	Tk.	130.00	per litre	=	Tk.	44.20
						Sub - Total	=	Tk.	1,453.70
					Profit	10.00%	=	Tk.	145.37
					Overhead	3.50%	=	Tk.	50.88
						Total	=	Tk.	1,649.95
	Add VAT with adjustment factor				1.06383	6.00%	=	Tk.	105.32
						Grand Total	=	Tk.	1,755.27