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37 mm dia PVC pipe 2.00 rft @ Tk. 14.50 Labour for making hole & fitting-fixing etc. Cost of mending damage Sundries	per rft LS LS LS	= = = =	Tk. Tk. Tk. Tk.	29.00 96.00 48.00 16.00
	SubTotal	=	Tk.	189.00
Contractor's profit	10%	=	Tk.	18.90
Overhead expenses	3.50%	=	Tk.	6.62
	Total	=	Tk.	214.52
VAT with adjustment factor 1.06383	6.00%	=	Tk.	13.69
	Grand Total	=	Tk.	228.21
	Rate per No.	=	Tk.	228.21
Say, Tk. 228 .00 each

Item No. 32.98
Providing 25 mm dia and 450 mm long PVC spout
Considering 1 No. 25 mm dia PVC pipe 1.50 rft @ Tk. 11.70	per rft	=	Tk.	17.55
Labour for making hole & fitting-fixing etc.	LS	=	Tk.	96.00
Cost of mending damage	LS	=	Tk.	48.00
Sundries	LS	=	Tk.	16.00
	SubTotal	=	Tk.	177.55
Contractor's profit	10%	=	Tk.	17.76
Overhead expenses	3.50%	=	Tk.	6.21
	Total	=	Tk.	201.52
VAT with adjustment factor 1.06383	6.00%	=	Tk.	12.86
	Grand Total	=	Tk.	214.38
	Rate per No.	=	Tk.	214.38
Say, Tk. 214 .00 each

Item No. 32.99
Supplying and fitting-fixing plastic low-down including necessary internal and external fittings
Considering 1 No. plastic Low down (a) Plastic Low-down (complete set) 1.00 no @ Tk. 800.00 (b) Labour charge Plumber 0.50 no @ Tk. 600.00	each each	= =	Tk. Tk.	800.00 300.00
Ordinary labour 0.30 no @ Tk. 320.00	each	=	Tk.	96.00
(c) Sundries	LS	=	Tk.	80.00
	SubTotal	=	Tk.	1,276.00
Contractor's profit	10%	=	Tk.	127.60
Overhead expenses	3.50%	=	Tk.	44.66
	Total	=	Tk.	1,448.26
VAT with adjustment factor 1.06383	6.00%	=	Tk.	92.44
	Grand Total	=	Tk.	1,540.70
	Rate per No.	=	Tk.	1,540.70
Say, Tk. 1,541 .00 each

Item No. 32.100
Supplying and fitting fixing siphon for plastic low-down
Considering 1 set fittings Siphon set for plastic low-down 1.00 set. @ Tk. 360.00	per set	=	Tk.	360.00
Labour charge: Plumber 0.25 no @ Tk. 600.00	each	=	Tk.	150.00
Sundries	LS	=	Tk.	48.00