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Cutting Trapezoid shape Channel LS T & P, sundries etc. LS	= =	Tk. Tk.	160.00 160.00
SubTotal Contractor's profit 10% Overhead expenses 3.50%	= = =	Tk. Tk. Tk.	1,123.40 112.34 39.32
Total	=	Tk.	1,275.06
VAT with adjustment factor 1.06383 6.00%	=	Tk.	81.39
Grand Total	=	Tk.	1,356.45
Rate per meter	=	Tk.	452.15
Say, Tk. 452 .00 per meter

Item No. 32.10
Taking out and relaying old brick soling including replacement of 10% brick
[Cost of fine sand required for attaining level to be paid by P.W.D. SoR 2018 Item No. 2.10.1
Considering 10 sqm of work Mason 0.25 no @ Tk. 500.00 each	=	Tk.	125.00
Ordinary labour 1.00 nos @ Tk. 320.00 each	=	Tk.	320.00
Local sand (F.M. 0.8) 0.14 cum @ Tk. 317.52 cum	=	Tk.	44.45
Add cost of around 10% bricks 30.00 nos @ Tk. 8,700.00 per % 0 nos	=	Tk.	261.00
Cleaning, sorting and stacking bricks LS	=	Tk.	96.00
T & P, sundries LS	=	Tk.	32.00
SubTotal	=	Tk.	878.45
Contractor's profit 10%	=	Tk.	87.85
Overhead expenses 3.50%	=	Tk.	30.75
Total	=	Tk.	997.05
VAT with adjustment factor 1.06383 6.00%	=	Tk.	63.64
Grand Total	=	Tk.	1,060.69
Rate per sqm	=	Tk.	106.07
Say, Tk. 106 .00 per sqm

Item No. 32.11
Taking out and relaying brick soling after redressing the surfaces
[Cost of fine sand required for attaining level to be paid by P.W.D. SoR 2018 Item No. 2.10.1
Considering 10 sqm of work Mason 0.20 no @ Tk. 500.00 each	=	Tk.	100.00
Ordinary labour 1.00 nos @ Tk. 320.00 each	=	Tk.	320.00
Local sand (F.M. 0.8) 0.05 cum @ Tk. 317.52 cum	=	Tk.	15.88
Cleaning, sorting and stacking bricks LS	=	Tk.	96.00
T & P, sundries LS	=	Tk.	32.00
SubTotal	=	Tk.	563.88
Contractor's profit 10%	=	Tk.	56.39
Overhead expenses 3.50%	=	Tk.	19.74
Total	=	Tk.	640.01
VAT with adjustment factor 1.06383 6.00%	=	Tk.	40.85
Grand Total	=	Tk.	680.86
Rate per sqm	=	Tk.	68.09
Say, Tk. 68 .00 per sqm

Item No. 32.12.1
Taking out old brick on edge pavement and resetting (Herring bone bond) including replacement of 10% brick
[Cost of fine sand required for attaining level to be paid by P.W.D. SoR 2018 Item No. 2.10.1
Considering 10 sqm of work