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VAT with adjustment factor	Contractor's profit 10% = Overhead expenses 3.50% =	Tk. Tk.	17.92 6.27
	Total = 1.06383 6.00% =	Tk. Tk.	203.39 12.98
	Grand Total = Rate per meter =	Tk. Tk.	216.37 7.21
Say,	Tk. 7 .00 per meter

Item No. 32.66
Labour charge for refitting barbed wire fencing
Considering 30 m work Skilled labour 0.75 no @	Tk. 390.00 each =	Tk.	292.50
Nails, wire and sundries	LS =	Tk.	112.00
	SubTotal	Tk.	404.50
	Contractor's profit 10% =	Tk.	40.45
	Overhead expenses 3.50% =	Tk.	14.16
	Total =	Tk.	459.11
VAT with adjustment factor	1.06383 6.00% =	Tk.	29.30
	Grand Total =	Tk.	488.41
	Rate per meter =	Tk.	16.28
Say,	Tk. 16 .00 per meter

Item No. 32.67
Labour charge for tightening of old loose barbed wire fencing
Considering 30 m work Skilled labour 1/10 no @	Tk. 390.00 each =	Tk.	39.00
Nails, wire and sundries	LS =	Tk.	19.20
	SubTotal	Tk.	58.20
	Contractor's profit 10% =	Tk.	5.82
	Overhead expenses 3.50% =	Tk.	2.04
	Total =	Tk.	66.06
VAT with adjustment factor	1.06383 6.00% =	Tk.	4.22
	Grand Total =	Tk.	70.28
	Rate per meter =	Tk.	2.34
Say,	Tk. 2 .00 per meter

Item No. 32.68
Renewing, supplying and fitting-fixing 300 mm long F.I. Clamp in CC (1:2:4)
Considering 1 No. clamp 300 mm long clamp 1.00 no @	Tk. 22.00 each =	Tk.	22.00
C.C. (1:2:4) with brick-chips Item No. 3.5.2 0.0056 cum @	Tk. 6,267.01 per cum =	Tk.	35.10
Labour charge	LS =	Tk.	22.40
	SubTotal =	Tk.	79.50
	Contractor's profit 10% =	Tk.	7.95
	Overhead expenses 3.50% =	Tk.	2.78
	Total =	Tk.	90.23
VAT with adjustment factor	1.06383 6.00% =	Tk.	5.76
	Grand Total =	Tk.	95.99
	Rate per No. =	Tk.	95.99
Say,	Tk. 96 .00 each

Item No. 32.69
Replacing, supplying and fitting-fixing 150 mm long F.I. Clamp in CC (1:2:4)
Considering 1 No. clamp 150 mm long clamp 1.00 no @	Tk. 12.00 each =	Tk.	12.00
C.C. (1:2:4) with brick-chips Item No. 3.5.2 0.0028 cum @	Tk. 6,267.01 per cum =	Tk.	17.55