Detailed

Unit Price
Analysis
(DUPA)
INTRODUCTI
ON
Proverbs 1:5
"Let the wise hear
and increase in
learning, and the
one who
understands
obtain guidance."
"The
construction of a
building requires
a solid
construction.“

DUPA
ANALYSIS
INTRODUCTIO
DEFINITION
OF TERMS
Program of Works (POW) - is the total
estimated cost of the project which covers the
Civil Works Cost, Engineering Supervision and
Administrative Overhead, Road Right-of-
Way Acquisition Cost, Construction
Contingency, etc.

The POW shall include information about the

project location and limits, quantity and unit
cost for each item of work, construction
duration, funding source, equipment
requirements, etc.
Approved Budget for the Contract
(ABC)
- is the total estimated agency
estimate (direct cost, indirect cost
and tax) for civil works contract of
infrastructure projects, wherein it is
the ceiling of award of contract for
government locally-funded projects
and reference for comparison of bid
costs of contractors for both locally-
funded and foreign-assisted
Detailed Unit Price Analysis
(DUPA) - is the
determination of
reasonable unit cost of
each item of work which
reflects the breakdown
showing the quantities of
work items, unit prices of
materials, equipment
rental rates, labor rates
and DPWH-prescribed
Standard Labor Rates - are matrices
prepared and issued by Department of
Public Works and Highways (DPWH)
periodically showing the required
compensation for manpower workforce of
different categories, which comprises the
minimum wage as approved by the
NWPC, DOLE plus the monetary benefits.
ACEL Guidebook 2014 - is
a guidebook where rental
rates of commonly used
equipment for
infrastructure projects
are based. It is published
by Association of Carriers
and Equipment Lessors,
(ACEL) Inc..
Construction Materials Price
Data (CMPD) - is a
compilation of unit prices of
construction materials
updated quarterly per District
Engineering Office to be used
as reference in the pricing of
materials component of the
pay items of work in the
preparation of DUPA, ABC &
POW, including new items .of
DPWH Standard Specifications for Public Works and Highways
- commonly called as "Blue Book", is a compilation of detailed
descriptions of work items in constructing public works and
highways projects such as roads, bridges, buildings, etc.
In other words, a compilation of specifications of standard
works acceptable to the DPWH.

- is composed of specifications containing detailed description

of the workmanship, material requirements, technical
dimensions, materials proportion, datum lines and grades and
other established references to follow or adhere to, e.g.
AASHTO,ASTM,etc.;
basis of measurement, payment and unit of
measure/measurement; and basis of acceptance and special
details that would give the user a clear view of the work to be
done.
Low Rise Building "One-storey up to 5-
storeys in height, i.e. from 3.00 m up to a
maximum of 15.00 meters above
established grade; while not generally
requiring an elevator if the
building/structure is purely
residential use; fire escapes and other
safety systems are mandatory for all low-
rise buildings/structures."
SCOPE OF
WORKS
•The Scope of Work
(SOW) is the area in an
agreement where the
work to be performed is
described. The SOW
should contain any
milestones, reports,
deliverables, and end
products that are
expected to be
provided by the
performing party.
I. General Requirements
a. Mobilization, Materials Handling
a. Site Clearing
b. Temporary Facilities
c. Demolition
d. Excavation
e. Demobilization
f. Hauling
II. Concrete Works
a. Foundation (Excavation, Pouring of concrete, steel fabrications
b. Footing (Excavation, pouring of concrete, steel fabrications)
c. Wall Footing (Excavation, pouring of concrete, steel fabrications)
d. Tie Beams (Excavation, formworks, pouring of concrete, steel fabrications)
e. Columns (Formworks, scaffolding, pouring of concrete, steel fabrications)
f. Beams (Formworks, scaffolding, pouring of concrete, steel fabrications)
g. Roof Beams (Formworks, scaffolding, pouring of concrete, steel fabrications)
h.Concrete Slab Works (Formworks, scaffolding, poring of concrete, steel
fabrications)
i. Canopies
j. Counter Top
III. Masonry Works
a. CHB Laying and CHB reinforcements
b. Brick Works (Limited to conservative finish)
c. Stone Works (Limited to conservative finish)
IV. Roofing and Tinsmitry
d. Truss work
e. Roofing Installations (.40mm thick Rib Type Roofing)
f. Gutter Installations (Colored S-gutter)
V. Finishing Works
a. Plastering
b. Ceiling Works ( Limited to conservative finish)
c. Tile Works
-Ground Floor common areas (Granite Tiles .60x.60m)
-Toilet and Bath (.20x.30 and .20x.20m ceramic tiles)
-Counter Top (Granite Tiles .60x.60m)
-Laminated Flooring for al l rooms
-Second floor common areas (Granite Tiles .60x.60m)
d. Painting Works (Interior and exterior painting)
e.Carpentry works , Cabinets(Limited to conservative finish)
f. Doors (Panel and flush doors, aluminum framed sliding doors, hardware)
g. Windows (Aluminum framed sliding, awning and fixed windows)
XV. Electrical Works
a.Electrical rough-ins,
power and lighting lines
b. Main entrance, Panel board
XVI. Sanitary Works
c. Septic Vault
d. Sanitary lines
e. Installation of fixtures
f. Storm drain
XVII. Plumbing Works
a. Cold Water line
installations
IX. HVAC Works
a. Aircon installations
 DUP
A
•APPROVED BUDGET OF CONTRACT
•- is the total estimated agency estimate (direct
cost, indirect cost and tax) for civil works contract
of infrastructure projects, wherein it is the ceiling of
award of contract for government locally-funded
projects and reference for comparison of bid costs
of contractors for both locally-funded and foreign-
assisted projects.

•Detailed Unit Price Analysis (DUPA)

•- is the determination of reasonable unit cost of
each item of work which reflects the breakdown
showing the quantities of work items, unit prices of
materials, equipment rental rates, labor rates and
DPWH-prescribed indirect costs including taxes.
 DUP
A
•DIRECT COSTS
- These are costs that can be directly attributed to a
specific project or activity. They are tangible and
measurable expenses directly involved in the construction
process.

Examples include:
Materials: Cement, steel, bricks, sand, etc.
Labor: Wages paid to workers directly engaged in construction
activities.
Equipment: Machinery like cranes, bulldozers, or mixers used on
the site.
Subcontractor Expenses: Payments to subcontractors for specific
tasks like plumbing, electrical work, or HVAC installations.
 DUP
A
•INDIRECT COSTS
•- These are costs that are not directly traceable to a specific
project or activity but are necessary for the project to be
completed. They are often considered overhead expenses.

Examples include:
Administrative Costs: Salaries of office staff, project managers, and
administrative personnel.
Utilities: Electricity, water, and gas for the project office or site.
Safety and Security: Site security guards, safety equipment, and
compliance with regulations.
Insurance: Coverage for workers, equipment, and the project.
Permits and Fees: Payments for licenses, permits, or inspections required
for the project.
Depreciation: Wear and tear on equipment over time.
 STEP
1
GENERAL
1 . Determine the scope of works based on approved
plans and specification including other requirements
Calculate the quantity and cost of material component of
every item of work based on plans and specifications and
prevailing prices of construction materials and/or losses not
to exceed 5 % of the material's requirement.
Determine the appropriate quantity based on best norms
and practices in the construction industry and cost for
manpower and equipment requirement to be used based
on Standard Labor Rates per Region and latest ACEL
rates.
Determine the unit cost per item of work.

IDENTIFY THE WORK

 STEP
2
•2. Gather the Necessary Data
•Labor Costs: Include the number of
laborers required for the task and their
corresponding wage rates (e.g., skilled and
unskilled workers).
•Material Costs: Gather the current
cost of materials, based on prevailing
market prices.
•Equipment Costs: Include equipment
rental rates or usage rates, fuel, and
operator costs.
•Overhead, Contingencies, and Profit
(OCP): Apply the standard overhead rates
as prescribed by DPWH (typically around
15-20% of the direct costs).
STEP
3
Use the DUPA Form
The DUPA form, available through
DPWH, organizes the costs into the
following categories:
• Materials: The cost of
materials per unit.
• Labor: The labor cost
associated with each unit of work.
• Equipment: The equipment
rental cost or the cost of using
owned equipment.
• OCP: Overhead, Contingency,
and Profit rates.
 STEP
•4
Calculate the Unit Price
• To calculate the unit price
for a work item:
• Direct Cost = (Material
Cost + Labor Cost +
Equipment Cost)
• Indirect Cost =
Overhead +
Contingency + Profit
• Total Cost = Direct
 LABO
R
Determination of Category of Work
Supervisor
•The appropriate number and category of
supervisor including unskilled labor to be deployed
depends on the specific type and complexity of an
item of work to be done. In this discussion, the
labor force (crew or gang) were established based
on actual study and best practices observed
during the construction of BOC implemented
projects.
•Example: Concreting Works
•Foreman - 1 Skilled Worker (Mason, carpenter) 2
Unskilled Labor - 6
 EQUIPMEN
T
Calculation of Production output per
hour Type and number of equipment
and tools including lightings utilized
during pouring:
•Transit Mixer - 4 Pump-Crete - 1 Concrete
Vibrator - 2 Lighting System (if applicable) - 1
•Production output per hour = volume of
concrete / number of hours to complete work
= 25.5 cu.m / 6.85 hr = 3.72 cu.m/hr
 OCM ,
TAXES
Determination of percentages of
Overhead, Contingency and
Miscellaneous (OCM) expenses,
Profit and Value-Added Tax (VAT)
•The percentages of OCM, Profit and VAT
to be applied to the estimated direct cost
(i.e. cost of material, labor and equipment
rental) should be based on Department
Order (DO) No. 197, Series of 2016
(Guidelines in the Preparation of
Approved Budget for the Contract) or
latest issuance.
 STEP
•5
Consult the DPWH
DUPA Manual
• DPWH typically provides
a standard DUPA rate for
common work items.
These rates can be
adjusted depending on
the specifics of your
project (location, material
availability, etc.).
Example of DUPA Calculation:
•Work Item: Concreting (1 cubic meter)
• Material Cost: PHP 3,000 (cement,
sand, gravel)
•Labor Cost: PHP 1,500 (laborers' wages)
• Equipment Cost: PHP 500
(mixer rental, fuel)
• Direct Cost = PHP 3,000 + PHP 1,500 +
PHP 500 = PHP 5,000
•OCP (15%) = PHP 5,000 × 15% = PHP 750
•Total Cost = PHP 5,000 + PHP 750 = PHP
5,750 per cubic meter of concrete.
 STEP
•Apply Rates to the Project's

•
6
Quantity
Multiply the total unit cost by the
number of units (e.g., cubic meters of
concrete, meters of pavement) to
estimate the total cost for each work
item in your project.

PROJECT TAKE
"The
construction of a
building requires
a solid
construction.“

TABLE OF ITEMS
OF WORK AND
DESCRIPTION
PART A
EARTHWORKS
PART B
PLAIN AND
REINFORCED
CONCRETE
WORKS
PART
C
FINISHING
PART D
ELECTRICA
L
PART E
MECHANICA
L
"The
construction of a
building requires
a solid
construction.“

COMPUTATION
LABOR
OF
RATES
LABOR/MEN
MEN.

These area different members of the

organization starting from the very top
of the last workman in the enterprise.
TYPES OF LABOR

•UNSKILLED
•SEMI-SKILLED
•SKILLED
•PROFESSIONAL
LABOR
UNSKILLED
LABORS
SEMI-SKILLED
LABORS
SKILLED
LABORS
PROFESSIONAL
LABORS
LABOR
PRODUCTIVITY
Labor productivity measures the hourly
output of a country's economy. Specifically, it
charts the amount of real gross domestic
product (GDP) produced by an hour of labor.
Growth in labor productivity depends on
three main factors: saving and investment in
physical capital, new technology, and human
capital.
 LABOR
PRODUCTIVITY
Understanding Labor Productivity
Labor productivity, also known as
workforce productivity, is defined as real
economic output per labor hour. Growth in
labor productivity is measured by the
change in economic output per labor hour
over a defined period. Labor productivity
should not be confused with employee
productivity, which is a measure of an
individual worker's output.
 LABOR
PRODUCTIVITY
Policies to Improve Labor Productivity
There are a number of ways that
governments and companies can improve
labor productivity.

• Investment in physical capital:

Increasing the investment in capital
goods
including infrastructure from governments
and the private sector can help
productivity while lowering the cost of
 LABOR
PRODUCTIVITY

•
Quality of education and training: Offering
opportunities for workers to upgrade their
skills, and offering education and training at
an affordable cost, help raise a corporation’s
and an economy's productivity.
 LABOR
PRODUCTIVITY

•
Technological progress: Developing new
technologies, including hard technology like
computerization or robotics and soft
technologies like new modes of organizing a
business or pro-free market reforms in
government policy can enhance worker
productivity.
"The
construction of a
building requires
a solid
construction.“

COMPUTATION OF
EQUIPMENT
RENTALS
QUESTIONS
?
"The
construction of a
building requires
a solid
construction.“

EXAMPLE
ESTIMATE
DUPA
DEMO