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Helper to painter 0.75 Scaffolding, sundries, local carriage etc. Cleaning old surface in/c sand paper etc.	no	@	Tk. 390.00 Contractor's profit Overhead expenses	each = LS = LS =	Tk. Tk. Tk.	292.50 64.00 96.00
				SubTotal = 10% = 3.50% =	Tk. Tk. Tk.	1,175.50 117.55 41.14
				Total =	Tk.	1,334.19
VAT with adjustment factor			1.06383	6.00% =	Tk.	85.16
				Grand Total =	Tk.	1,419.35
				Rate per sqm =	Tk.	141.94
		Say,	Tk. 142 .00 per sqm

Item No. 32.54.1
Renewing earth oiling with solignum or equivalent materials: 1 coat
Considering 10 sqm of work for 1 coat Earth-oil 2	kg	@	Tk. 50.00	per kg =	Tk.	100.00
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				LS =	Tk.	32.00
				SubTotal =	Tk.	659.00
			Contractor's profit	10% =	Tk.	65.90
			Overhead expenses	3.50% =	Tk.	23.07
				Total =	Tk.	747.97
VAT with adjustment factor			1.06383	6.00% =	Tk.	47.74
				Grand Total =	Tk.	795.71
				Rate per sqm =	Tk.	79.57
		Say,	Tk. 80 .00 per sqm

Item No. 32.54.2
Renewing earth oiling with solignum or equivalent materials: 2 coats
Considering 10 sqm of work for 2 coats Earth-oil 3.5	kg	@	Tk. 50.00	per kg =	Tk.	175.00
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				LS =	Tk.	32.00
				SubTotal =	Tk.	981.50
			Contractor's profit	10% =	Tk.	98.15
			Overhead expenses	3.50% =	Tk.	34.35
				Total =	Tk.	1,114.00
VAT with adjustment factor			1.06383	6.00% =	Tk.	71.11
				Grand Total =	Tk.	1,185.11
				Rate per sqm =	Tk.	118.51
		Say,	Tk. 119 .00 per sqm

Item No. 32.55.1
Renewing wood varnishing with varnish (yacht)
Considering 10 sqm of work Varnish 0.7	liter	@	Tk. 250.00	per liter =	Tk.	175.00
Thinner 0.64	liter	@	Tk. 130.00	per liter	Tk.	83.20
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, markin cloth etc.				LS =	Tk.	48.00
Cleaning old surface, sand paper				LS =	Tk.	48.00
				SubTotal =	Tk.	849.20
			Contractor's profit	10% =	Tk.	84.92
			Overhead expenses	3.50% =	Tk.	29.72