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Add VAT with adjustment	factor	Overhead 1.06383	3.50%	=	Tk.	95.62
			Total 6.00%	= =	Tk. Tk.	3,100.80 197.92
			Grand Total Rate per No.	= =	Tk. Tk.	3,298.72 3,298.72
	Say, Tk.	3,299 .00 each			Tk. Tk.	3,298.72 3,298.72

Item No.- 26.16
Stainless steel single bowl sink (Singapore/M'Asia), size 450 x 1050 mm with sink tray
Considering 1 No. of fixture
1. Stainless steel single bowl sink 1 no	@ Tk.	2,500.00	each	=	Tk.	2,500.00
2. Accessories:
CP grating with brass coupling 1 no	@ Tk.	300.00	each	=	Tk.	300.00
32 mm dia PVC waste pipe 1 no	@ Tk.	150.00	each	=	Tk.	150.00
CP chain with plug 1 no	@ Tk.	80.00	each	=	Tk.	80.00
3. Fitting fixing materials:
CI braket: heavy type 1 pair Cement mortar (1:4):	@ Tk.	158.00	per pair	=	Tk.	158.00
Cement 0.015 bag	@ Tk.	395.00	per bag	=	Tk.	5.93
Sand 0.075 cft	@ Tk.	1,400.00	per % cft	=	Tk.	1.05
4. Labour:
Plumber 0.2 no	@ Tk.	600.00	each	=	Tk.	120.00
Skilled labour 0.3 no	@ Tk.	390.00	each	=	Tk.	117.00
			Sub - Total	=	Tk.	3,431.98
		Profit	10.00%	=	Tk.	343.20
		Overhead	3.50%	=	Tk.	120.12
			Total	=	Tk.	3,895.30
Add VAT with adjustment factor		1.06383	6.00%	=	Tk.	248.64
			Grand Total	=	Tk.	4,143.94
			Rate per No.	=	Tk.	4,143.94
	Say, Tk.	4,144 .00 each

Item No.- 26.17
Stainless steel double bowl sink (Singapore/M'Asia)
Considering 1 No. of fixture 1. Stainless steel double bowl sink 1 no	@ Tk.	4,500.00	each	=	Tk.	4,500.00
2. Accessories:
CP grating with brass coupling 2 nos	@ Tk.	300.00	each	=	Tk.	600.00
32 mm dia PVC waste pipe 1 no	@ Tk.	150.00	each	=	Tk.	150.00
CP chain with plug 1 no	@ Tk.	80.00	each	=	Tk.	80.00
3. Fitting fixing materials:
CI braket: heavy type 3 nos Cement mortar (1:4):	@ Tk.	158.00	each	=	Tk.	474.00
Cement 0.022 bag	@ Tk.	395.00	per bag	=	Tk.	8.69
Sand 0.12 cft	@ Tk.	1,400.00	per % cft	=	Tk.	1.68
4. Labour:
Plumber 0.25 no	@ Tk.	600.00	each	=	Tk.	150.00
Skilled labour 0.4 no	@ Tk.	390.00	each	=	Tk.	156.00
			Sub - Total	=	Tk.	6,120.37
		Profit	10.00%	=	Tk.	612.04
		Overhead	3.50%	=	Tk.	214.21
			Total	=	Tk.	6,946.62
Add VAT with adjustment factor		1.06383	6.00%	=	Tk.	443.40
			Grand Total	=	Tk.	7,390.02
			Rate per No.	=	Tk.	7,390.02
	Say, Tk.	7,390 .00 each