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VAT with adjustment factor 1.06383	6.00% =	Tk.	339.04
VAT with adjustment factor 1.06383	Grand Total = Rate per sqm =	Tk. Tk.	5,650.72 1,686.78
Say, Tk. 1,687 .00 per sqm		Tk. Tk.	5,650.72 1,686.78

Item No. 32.41.1
Renewing white washing: 1 coat
Materials for considering 100 sqm of work for 3 coats Slaked lime 20.08 kg @ Tk. 20.00	per kg =	Tk.	401.60
Gum 0.32 kg @ Tk. 200.00	per kg =	Tk.	64.00
Blue 0.22 kg @ Tk. 200.00	per kg =	Tk.	44.00
		Tk.	509.60
Hence, material for one coat Materias (40% of 3 coats) Labour Mason for mending good the holes, patch etc. 0.125 no @ Tk. 500.00	= each =	Tk. Tk.	203.84 62.50
Painter 0.5 no @ Tk. 600.00	each =	Tk.	300.00
Ordinary labour 0.5 no @ Tk. 320.00	each =	Tk.	160.00
Ladder, sundries, local carriage etc. Cleaning spot mark, brooming, scraping from the old surface, clearin space etc.	LS = =	Tk. Tk.	96.00 160.00
	SubTotal =	Tk.	982.34
Contractor's profit	10% =	Tk.	98.23
Overhead expenses	3.50% =	Tk.	34.38
	Total =	Tk.	1,114.95
VAT with adjustment factor 1.06383	6.00% =	Tk.	71.17
	Grand Total =	Tk.	1,186.12
	Rate per sqm =	Tk.	11.86
Say, Tk. 12 .00 per sqm

Item No. 32.41.2
Renewing white washing: 2 coats
Considering 100 sqm of work Materials for 2 coats (75% of 3 coats) Labour a) Mason for mending good the holes, patch etc. 0.125 no @ Tk. 500.00	= each =	Tk. Tk.	382.20 62.50
Painter 0.75 no @ Tk. 600.00	each =	Tk.	450.00
Ordinary labour 0.75 no @ Tk. 320.00	each =	Tk.	240.00
Ladder, sundries, local carriage etc. Cleaning spot mark, brooming, scraping from the old surface, clearing space	LS = =	Tk. Tk.	192.00 160.00
	SubTotal =	Tk.	1,486.70
Contractor's profit	10% =	Tk.	148.67
Overhead expenses	3.50% =	Tk.	52.03
	Total =	Tk.	1,687.40
VAT with adjustment factor 1.06383	6.00% =	Tk.	107.71
	Grand Total =	Tk.	1,795.11
	Rate per sqm =	Tk.	17.95
Say, Tk. 18 .00 per sqm

Item No. 32.42.1
Renewing colour washing with yellow orchre: 1 coat colour washing over 1 coat white washing
Considering 100 sqm of work for 1 coat Cost of 1 coat white washing: Colouring materials:	=	Tk.	982.34
40% of 2.0 kg 0.8 kg @ Tk. 180.00	per kg =	Tk.	144.00