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	Profit 10.00% Overhead 3.50%	= =	Tk. Tk.	883.50 309.23
	Total	=	Tk.	10,027.73
Add VAT with adjustment	factor 1.06383 6.00%	=	Tk.	640.07
	Grand Total	=	Tk.	10,667.80
	Rate per cft	=	Tk.	106.68
	Rate per cum	=	Tk.	3,767.40
	Say, Tk. 3,767 .00 per cum

Item No.- 24.9.1
Labour charge for compacted water bound macadam base course (including the cost of sand)
Consider 20'-0" x 10'-0" x 0'-6"= 100 cft of work (a) Labour charges:
Sand(FM-0.8) 8 cft	@ Tk. 900.00 per % cft	=	Tk.	72.00
HeadMason 0.003 no	@ Tk. 600.00 per day	=	Tk.	1.80
Skilled labour 0.030 no	@ Tk. 390.00 per day	=	Tk.	11.70
(iiv) Ordinary labour 0.500 no	@ Tk. 320.00 per day	=	Tk.	160.00
(b) Equipment Charges:	Sub-Total (a)	=	Tk.	245.50
Hire charge of 8 ton to 12 ton roadroller (two 0.065 day	@ Tk. 5,500.00 per day	=	Tk.	357.50
stee drum roller) 0.055 day Hir Charge of Water Tanker (Truck	@ Tk. 3,000.00 per day	=	Tk.	165.00
Diesel Mount 0.500 litre	@ Tk. 68.00 per litre	=	Tk.	34.00
Lubricants 0.030 litre	@ Tk. 220.00 per litre	=	Tk.	6.60
	Sub-Total (b)		Tk.	563.10
	Sub-Total (a+b)	=	Tk.	808.60
	Profit 10.00%	=	Tk.	56.31
	Overhead 3.50%	=	Tk.	19.71
	Total	=	Tk.	1,447.72
Add VAT with adjustment	factor 1.06383 6.00%	=	Tk.	92.41
	Grand Total	=	Tk.	1,540.13
	Rate per cft	=	Tk.	15.40
	Rate per cum	=	Tk.	543.85
	Say, Tk. 544 .00 per cum

Item No.- 24.9.2
Providing compacted water bound macadam base course
Consider 1 cum (35.315 cft) of work (a) Cost of materials Brick 380.00 nos	@ Tk. 8,700.00 per %0	=	Tk.	3,306.00
Breaking 50mm downgraded brickchips 38.50 cft	@ Tk. 850.00 per % cft	=	Tk.	327.25
Breaking 12mm downgraded brickchips 5.00 cft	@ Tk. 1,200.00 per % cft	=	Tk.	60.00
(b) Labour charges:	Sub-Total (a)	=	Tk.	3,693.25
Head Mason 0.002 no	@ Tk. 600.00 per day	=	Tk.	1.20
Skilled labour 0.200 no	@ Tk. 390.00 per day	=	Tk.	78.00
Ordinary labour 0.450 no	@ Tk. 320.00 per day	=	Tk.	144.00
(c) Equipment Charges:	Sub-Total (b)	=	Tk.	223.20
Hire charge of 8 ton to 12 ton roadroller (two 0.022 day	@ Tk. 5,500.00 per day	=	Tk.	121.00
Hir Charge of Water Tanker(Truck stee drum roller) 0.018 day	@ Tk. 3,000.00 per day	=	Tk.	54.00
Mount 0.150 litre Diesel	@ Tk. 68.00 per litre	=	Tk.	10.20
Lubricants 0.010 litre	@ Tk. 220.00 per litre	=	Tk.	2.20
	Sub-Total (c)		Tk.	187.40
	Sub-Total (a+b+c)	=	Tk.	4,103.85
	Profit 10.00%	=	Tk.	410.39
	Overhead 3.50%	=	Tk.	143.63
	Total	=	Tk.	4,657.87
Add VAT with adjustment	factor 1.06383 6.00%	=	Tk.	297.31