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(b) Nuts with Washer 4 nos @ Tk. 26.00 4. Labour: Plumber 0.25 no @ Tk. 600.00 Skilled labour 0.5 no @ Tk. 390.00 Ordinary labour 0.5 no @ Tk. 320.00 Profit Overhead	each each each each	= = = =	Tk. Tk. Tk. Tk.	104.00 150.00 195.00 160.00
	Sub - Total 10.00% 3.50%	= = =	Tk. Tk. Tk.	2,835.50 283.55 99.24
	Total	=	Tk.	3,218.29
Add VAT with adjustment factor 1.06383	6.00%	=	Tk.	205.42
	Grand Total	=	Tk.	3,423.71
	Rate per No.	=	Tk.	3,423.71
Say, Tk. 3,424 .00 each

Item No.- 26.2
Supplying fitting & fixing low-down (Bangladeshi) of following type & size on wall and connecting with commode or pan: capacity 10 litre
26.2.1 White low-down (Bangladeshi), size 490 x 190 x 350 mm, wt.: 14 kgor equivalent
Considering 1 No. of fixture 1. White low-down 1 no @ Tk. 1,250.00	each	=	Tk.	1,250.00
2. Accessories:
(a) 32 mm dia plastic pipe 1 no @ Tk. 75.00	each	=	Tk.	75.00
3. Cost of fitting fixing materials:
Clamp 2 nos @ Tk. 50.00	each	=	Tk.	100.00
50 mm rowel plug with screws 4 nos @ Tk. 9.00	each	=	Tk.	36.00
75 mm screw, rowel plug & washer 3 nos @ Tk. 13.00	each	=	Tk.	39.00
4. Labour:
Plumber 0.25 no @ Tk. 600.00	each	=	Tk.	150.00
Skilled labour 0.5 no @ Tk. 390.00	each	=	Tk.	195.00
	Sub - Total	=	Tk.	1,845.00
Profit	10.00%	=	Tk.	184.50
Overhead	3.50%	=	Tk.	64.58
	Total	=	Tk.	2,094.08
Add VAT with adjustment factor 1.06383	6.00%	=	Tk.	133.66
	Grand Total	=	Tk.	2,227.74
	Rate per No.	=	Tk.	2,227.74
Say, Tk. 2,228 .00 each
26.2.2 Coloured low -down (Bangladeshi), size 490 x 190 x 350 mm, wt.: 14 kg or equivalent
Considering 1 No. of fixture 1. Coloured low-down 1 no @ Tk. 1,400.00	each	=	Tk.	1,400.00
2. Accessories:
(a) 32 mm dia plastic pipe 1 no @ Tk. 75.00	each	=	Tk.	75.00
3. Fitting fixing materials:
(a) Clamp 2 nos @ Tk. 50.00	each	=	Tk.	100.00
50 mm rowel plug with screws 4 nos @ Tk. 9.00	each	=	Tk.	36.00
75 mm screw, rowel plug 3 nos @ Tk. 13.00	each	=	Tk.	39.00
4. Labour:
Plumber 0.25 no @ Tk. 600.00	each	=	Tk.	150.00
Skilled labour 0.5 no @ Tk. 390.00	each	=	Tk.	195.00
	Sub - Total	=	Tk.	1,995.00
Profit	10.00%	=	Tk.	199.50
Overhead	3.50%	=	Tk.	69.83
	Total	=	Tk.	2,264.33
Add VAT with adjustment factor 1.06383	6.00%	=	Tk.	144.53
	Grand Total	=	Tk.	2,408.86
	Rate per No.	=	Tk.	2,408.86
Say, Tk. 2,409 .00 each