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Mason 0.50 no @ Tk. 500.00 Ordinary labour 1.50 nos @ Tk. 320.00 Local sand (F.M. 0.8) 0.20 cum @ Tk. 317.52 Add cost of around 10% bricks 50.00 nos @ Tk. 8,700.00 Cleaning, sorting and stacking bricks (f)) T & P, sundries Contractor's profit Overhead expenses	each each cum per % 0 nos LS LS	= = = = = =	Tk. Tk. Tk. Tk. Tk. Tk.	250.00 480.00 63.50 435.00 128.00 48.00
	SubTotal 10% 3.50%	= = =	Tk. Tk. Tk.	1,404.50 140.45 49.16
	Total	=	Tk.	1,594.11
VAT with adjustment factor 1.06383	6.00%	=	Tk.	101.75
	Grand Total	=	Tk.	1,695.86
	Rate per sqm	=	Tk.	169.59
Say, Tk. 170 .00 per sqm

Item No. 32.12.2
Taking out old brick on edge pavement and restting Herring bone bond and redressing the surface
[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 1.50 nos @ Tk. 320.00	each	=	Tk.	480.00
Local sand (F.M. 0.8) 0.05 cum @ Tk. 317.52	cum	=	Tk.	15.88
(e) Cleaning, sorting and stacking bricks	LS	=	Tk.	128.00
(f)) T & P, sundries	LS	=	Tk.	48.00
	SubTotal	=	Tk.	796.88
Contractor's profit	10%	=	Tk.	79.69
Overhead expenses	3.50%	=	Tk.	27.89
	Total	=	Tk.	904.46
VAT with adjustment factor 1.06383	6.00%	=	Tk.	57.73
	Grand Total	=	Tk.	962.19
	Rate per sqm	=	Tk.	96.22
Say, Tk. 96 .00 per sqm

Item No. 32.13
Taking out old roof tiles and ridges
Considering 10 sqm of work Skilled labour 1.00 no @ Tk. 390.00	each	=	Tk.	390.00
Cleaning, brooming etc.	LS	=	Tk.	80.00
T & P, scaffolding & sundries	LS	=	Tk.	16.00
	SubTotal	=	Tk.	486.00
Contractor's profit	10%	=	Tk.	48.60
Overhead expenses	3.50%	=	Tk.	17.01
	Total	=	Tk.	551.61
VAT with adjustment factor 1.06383	6.00%	=	Tk.	35.21
	Grand Total	=	Tk.	586.82
	Rate per sqm	=	Tk.	58.68
Say, Tk. 59 .00 per sqm

Item No. 32.14
Supplying and fitting fixing wind tie with M.S. Flat bar clamp
Considering 30 m of work 1.5" x 3/16" F.I. Bar in/c 5% wastage 44.75 kg @ Tk. 55.00 6 mm dia M.S. rod	per kg	=	Tk.	2,461.25