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(c) T & P, consumables and sundries	LS	=	Tk.	64.00
	SubTotal Contractor's profit 10% Overhead expenses 3.50%	= = =	Tk. Tk. Tk.	2,564.00 256.40 89.74
	Total	=	Tk.	2,910.14
VAT with adjustment factor	1.06383 6.00%	=	Tk.	185.75
	Grand Total	=	Tk.	3,095.89
	Rate per meter	=	Tk.	103.20
Say,	Tk. 103 .00 per meter

Item No. 32.90
Supplying, fitting-fixing 400 gallon capacity ferro-cement water tank
Considering 1 No. tank (a) 400 gal. Capacity tank in/c installation 1.00 no @	Tk. 6,500.00 each	=	Tk.	6,500.00
(b) Carrying, incidental, sundries etc.	LS	=	Tk.	320.00
	SubTotal	=	Tk.	6,820.00
	Contractor's profit 10%	=	Tk.	682.00
	Overhead expenses 3.50%	=	Tk.	238.70
	Total	=	Tk.	7,740.70
VAT with adjustment factor	1.06383 6.00%	=	Tk.	494.09
	Grand Total	=	Tk.	8,234.79
	Rate per No.	=	Tk.	8,234.79
Say,	Tk. 8,235 .00 each

Item No. 32.91
Taking out 40 mm dia tube-well pipe and strainer up to 70 m depth
Considering 30 m pipe Tube-well mistry 2.00 nos @	Tk. 500.00 each	=	Tk.	1,000.00
Ordinary labour 4.00 nos @	Tk. 320.00 each	=	Tk.	1,280.00
T & P, consumables and sundries	LS	=	Tk.	256.00
	SubTotal	=	Tk.	2,536.00
	Contractor's profit 10%	=	Tk.	253.60
	Overhead expenses 3.50%	=	Tk.	88.76
	Total	=	Tk.	2,878.36
VAT with adjustment factor	1.06383 6.00%	=	Tk.	183.73
	Grand Total	=	Tk.	3,062.09
	Rate per meter	=	Tk.	102.07
Say,	Tk. 102 .00 per meter

Item No. 32.92
Labour for re-sinking 40 mm dia tube-well pipe
Considering 30 m pipe Tube-well Head mistry 0.50 no @	Tk. 600.00 each	=	Tk.	300.00
Tube-well mistry 4.00 nos @	Tk. 500.00 each	=	Tk.	2,000.00
Ordinary labour 12.00 nos @	Tk. 320.00 each	=	Tk.	3,840.00
T & P and sundries	LS	=	Tk.	640.00
	SubTotal	=	Tk.	6,780.00
	Contractor's profit 10%	=	Tk.	678.00
	Overhead expenses 3.50%	=	Tk.	237.30
	Total	=	Tk.	7,695.30
VAT with adjustment factor	1.06383 6.00%	=	Tk.	491.19
	Grand Total	=	Tk.	8,186.49
	Rate per meter	=	Tk.	272.88
Say,	Tk. 273 .00 per meter