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	Contractor's profit Overhead expenses	SubTotal = 10% = 3.50% =	Tk. Tk. Tk.	764.40 76.44 26.75
	Contractor's profit Overhead expenses	Total =	Tk.	867.59
VAT with adjustment factor	1.06383	6.00% =	Tk.	55.38
		Grand Total =	Tk.	922.97
		Rate per sqm =	Tk.	92.30
Say,	Tk. 92 .00 per sqm

Item No. 32.47.2
Renewing Interior Premium acrylic emulsion painting (silky finish) : 1 coat
Considering 10 sqm of work for 1 coat Paint 0.7 liter @	Tk. 391.00	per liter =	Tk.	273.70
Painter 0.5 no @	Tk. 600.00	each =	Tk.	300.00
Helper to painter 0.5 no @	Tk. 390.00	each =	Tk.	195.00
Scaffolding, sundries, local carriage etc.		LS =	Tk.	32.00
Cleaning old surface in/c sand paper etc.		LS =	Tk.	96.00
		SubTotal =	Tk.	896.70
	Contractor's profit	10% =	Tk.	89.67
	Overhead expenses	3.50% =	Tk.	31.38
		Total =	Tk.	1,017.75
VAT with adjustment factor	1.06383	6.00% =	Tk.	64.96
		Grand Total =	Tk.	1,082.71
		Rate per sqm =	Tk.	108.27
Say,	Tk. 108 .00 per sqm

Item No. 32.47.3
Renewing interior super premium acrylic emulsion painting (odorless): 1 coat
Considering 10 sqm of work for 1 coat Paint 0.7 liter @	Tk. 500.00	per liter =	Tk.	350.00
Painter 0.5 no @	Tk. 600.00	each =	Tk.	300.00
Helper to painter 0.5 no @	Tk. 390.00	each =	Tk.	195.00
Scaffolding, sundries, local carriage etc.		LS =	Tk.	32.00
Cleaning old surface in/c sand paper etc.		LS =	Tk.	96.00
		SubTotal =	Tk.	973.00
	Contractor's profit	10% =	Tk.	97.30
	Overhead expenses	3.50% =	Tk.	34.06
		Total =	Tk.	1,104.36
VAT with adjustment factor	1.06383	6.00% =	Tk.	70.49
		Grand Total =	Tk.	1,174.85
		Rate per sqm =	Tk.	117.49
Say,	Tk. 117 .00 per sqm

Item No. 32.48.1
Renewing standard acrylic emulsion paint (Plastic) to walls and ceiling: 2 coats
Considering 10 sqm of work for 2 coats Paint 1 liter @	Tk. 202.00	per liter =	Tk.	202.00
Painter 0.75 no @	Tk. 600.00	each =	Tk.	450.00
Helper to painter 0.75 no @	Tk. 390.00	each =	Tk.	292.50
Scaffolding, sundries, local carriage etc.		LS =	Tk.	32.00
Cleaning old surface in/c sand paper etc.		LS =	Tk.	96.00
		SubTotal =	Tk.	1,072.50
	Contractor's profit	10% =	Tk.	107.25
	Overhead expenses	3.50% =	Tk.	37.54
		Total =	Tk.	1,217.29
VAT with adjustment factor	1.06383	6.00% =	Tk.	77.70
		Grand Total =	Tk.	1,294.99
		Rate per sqm =	Tk.	129.50
Say,	Tk. 130 .00 per sqm