Contract, Spec & Quantity
Contract, Spec & Quantity
CoTM Department
CONTRACTS, SPECIFICATIONS AND QUANTITY SURVEYING
A.Y 2012/2013
1
Course content (the description)
Course Outline
1. Contracts
1.1 definition and relationships
1.2 Basic Requirement of Contract
1.3 Contract Management Process
1.4 Standard Bidding Document (PPA’s)
2. Construction Specifications and Method of
Measurement
3. Quantity Surveying and Focus on BaTCoDA
Method of Measurement
I. Contract
1. Definition and Relationship
i. Definition
• Contract is a written agreement between
or among two or more parties whereby
each party promises to do or not to do
something and agrees to terms (conditions
and Warranties) set out in the contract.
5
Definition (cont’d)
• Conditions of Contract are terms in which
parties in the contract are governed /
administered with. That is, it is an
administrative law which is the legally binding
part of the contract.
• These promises and terms shall be
enforceable by law and incorporates the
rights, obligations and Remedial rights of each
contracting parties. (Which is discussed in
relationship part)
6
ii. Contract Relationship
Contracting parties in construction:
The Client (sometimes called the Promoter or
Employer)
The Contractor
The Consultant
8
Relationships Between the Parties:
9
10
Contract Relationships (Roles and Responsibilities)
The Client:
Is the project initiator and usually the owner
The Engineer:
Is not party to the construction Contract, but to a separate
agreement with the Client ( i.e. part of procurement of service)
The Engineer:
Has no power to relieve the Contractor of any of his
contractual obligations
Provides general Contract Administration, ensuring
compliance by the Contractor with time and quality
obligations
Acts as a Certifier
Acts as a Dispute Settler
14
Contract Relationships
The Rights and Obligations of the Client, the Contractor and the
Engineer:
It is important that all involved in a Contract are aware of their rights and
obligations
It is particularly important that the Client is aware of his involvement and
where he is required to act.
Untimely action may lead to delays and increases in cost. The main
requirements are:
those clauses defined in the Conditions of Contract and in the consultant’s services
agreement where the Engineer is required to seek the specific approval of the
Employer before exercising such authority
the provision of drawings and instructions relating to the Employer’s design of the
permanent works within a reasonable time
handing over the Site and access to enable the contractor to commence and
proceed with the execution of the works in accordance with the programme
payment to the Contractor, and possibly sub-contractors, of the amount certified by
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the Engineer.
Contract Relationships
Client’s Specific Rights and Obligations
Rights
To be notified about the appointment of Engineer’s Representative and
assistants
To give consent to assignment of the Contract
To require the Contractor to complete a Contract Agreement
To require the Contractor to provide a Performance Security
To be consulted by the Engineer on determinations of additional costs
and/or extensions of time
To take out insurances (at the Contractor’s cost) in the event of the
Contractor’s non performance
To deduct Liquidated Damages for delay from payments due to
Contractor
To employ others to carry out remedial works if Contractor doesn’t do
them
To terminate the Contract upon various force majures
To proceed to arbitration if dissatisfied with an Engineer’s decision 16
Contract Relationships
Client’s Specific Rights and Obligations
Obligations
To appoint the Engineer
To define those duties of the Engineer which require prior
approval
To make the Site available
To be responsible for his own workmen on Site
To define time(s) for completion
To make payments within 28 days of receipt of Interim Payment
Certificates
To attempt to reach amicable settlement prior to arbitration
17
Contract Relationships
Contractor’s Specific Rights and Obligations
Rights
To be notified of the appointment of Engineer’s Representative and
assistants
To be consulted by the Engineer on determinations of additional costs
and/or extensions of time
To seek consent for work at night or on rest days
To give notice of substantial completion
To be paid the value of the Works determined by measurement
To receive payments within 28 days of receipt of Interim Payment
Certificates
To proceed to arbitration if dissatisfied with an Engineer’s decision
To determine employment under the Contract in the event of default
by the Employer
18
Contract Relationships
Contractor’s Specific Rights and Obligations
Obligations
To seek the Employer’s prior consent to assignment of the
Contract
To execute the Works with due diligence, remedy defects, and
provide all things required
To take full responsibility for operations and methods
To execute and complete the Works in accordance with the
Contract and comply with the Engineer’s instructions
To accept instructions only from the Engineer
To submit a programme and (if required) method statement
To submit a revised programme if requested
To suspend the Works if instructed
To submit detailed particulars of claims
To submit monthly statements of amounts due
To attempt to reach amicable settlement prior to arbitration
19
Contract Relationships
Engineer’s Specific Rights and Obligations
Rights
To exercise the authority to be implied from the Contract
To issue instructions to the Contractor as necessary
To request a revised programme
To require replacement of any member of the Contractor’s staff if
necessary
To instruct tests on materials
To instruct a suspension of the Works
To notify the Contractor to expedite progress
To make variations he considers appropriate
To value claims
To correct or modify Interim Payment Certificates
To certify if the Contractor is in default etc
20
Contract Relationships
Engineer’s Specific Rights and Obligations
Obligations
To obtain the Employer’s specific approval when required
To appoint the Engineer’s Representative
To determine additional costs and/or extensions of time when appropriate
To issue the Taking-Over Certificate or instruct the contractor to complete
outstanding works
To make variations he considers necessary
To value variations
To determine the value of the Works by measurement
To prepare Interim Payment Certificates
To issue the Defects Liability Certificate
To give an Engineer’s Decision within the stipulated time stated in the
Contract
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2. Basic requirements for
a contract
Requirements to be fulfilled in a contract
Promises &
Capable Consideration Legal &
& Lawful Distinct
Offer &
Standard, if Acceptance
any
Intent &
Agreement
Contract
Requirements to be fulfilled in a contract ( Cont…)
Capable &
Lawful
Minor / Infant
Non – Eligible
Mentally Disable
Contract
Requirements to be fulfilled in a contract ( Cont…)
Drawings
Bill of Quantity
The contract has a legal objective Technical Specification
Terms & Conditions
Contract
Requirements to be fulfilled in a contract ( Cont…)
Promises &
considerations
Offer &
Acceptance
Willingness to be bound by
specific terms set out &
indication of consent.
offer Acceptance
Form of Tender
Conditional Acceptance
Priced BoQs
Unconditional Acceptance
Bid Security
Alternative, if any
Contract
Requirements to be fulfilled in a contract ( Cont…)
Standards ,If
any
Terms
Technical specifications
Forms, Formats, Schedules
Instructions
Contract
Requirements to be fulfilled in a contract ( Cont…)
Intent &
Agreement
Consent of contracting
parties is necessary
Signature
Sealing (Optional for
Individuals)
The parties have a clear intent to
create a legal relationship and to be
bound by the contract
Contract
3. Contract Management
Process
Contract Management Process
Contra
Negation Closing of accounts
Contra Closing
Contract agreement Contract evaluation
ct
ct of
admini
Formul contrac
stratio
ation t
Contract Implementation
Change management
Negotiations
Offer Acceptance
Promises Consideration
Contract Agreement
Contract Administration
Closing of Accounts
Contract Evaluations
1. Limitation of Actions
2. Professional fault
3. Warranty due by the contractor
4. Warranty in respect of defects of construction
Contract Closing
1. The Contractor shall guarantee during ten years from its delivery
the proper execution and the solidity of the work done by him.
2. He shall be liable during this period for such loss or deterioration
of the work as is due to a defect in its execution or to the nature
of the soil on which the work has been done.
3. Any provision shortening the period laid down in 1 above or
excluding the warranty due by the contractor shall be of no
effect.
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Contract Closing
Scope of Works
Technical Specifications
Drawings
Bill of Quantities/Activity Schedule
Part 3
Section 7-GCC (General conditions of Contract)
Section 8-SCC (Special Conditions of Contract)
Section 9- Contract Forms
Agreement
Contract Security
Performance Bond
Advance Payment Security
Section 7-GCC (General Conditions of Contract)
of PPA:
66
1. Definition
“there around 31 terminologies”
among these;
70
4. Engineer’s Decision
The Engineer will decide contractual matters between
the Employer & the Contractor in the role representing
the Employer.
5. Delegation
The Engineer may delegate any of his duties &
responsibilities to other people except to the
Adjudicator, after notifying the Contractor, and may
cancel it as well;
6.Communications
7.Subcontracting
20. Discoveries
Anything of:
Historical/significant value
Unexpectedly discovered on the Site
Shall be the property of the Employer.
If the Adjudicator:
Within 30 days,
The Adjudicator shall be designated
By the Appointing Authority
Designated in the SCC
96
27. Program
Within the time stated,
The Contractor shall submit
To the Engineer for approval,
A Program showing
106
33. Identifying Defects
The Engineer shall check the work & notify the Contractor of
any Defects.
Such checking shall not affect the Contractor’s
responsibilities.
The Engineer may instruct the Contractor to uncover & test
any work that may have a Defect.
34.Tests
If the Engineer instructs the Contractor to carry out a test,
not specified in the Specification, to check whether any
work has a Defect &
If there is no Defect:
The test shall be a Compensation Event.
35. Correction of Defects
&
The Contractor “Will pay this amount.”
Cost Control
Currencies
Change in Bill of Quantity
Variations Price adjustment
payment for variations Retention
Cash Flow forecasts Liquidated Damages
Payment Certificates Bonus
Payments Advance payment
Compensation Events Securities
Tax Day works
Cost of repairs
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38.Change in the Bill of Quantities
The Engineer shall adjust the rate to allow for the change.
The Engineer shall not adjust rates if:
Advance Payments
&
Retention
In a later certificate
or
As a result of An award by the Adjudicator/Arbitrator,
The Contractor shall be paid interest upon the delayed
payment
No Rate
or
No price has been entered in
Will not be paid for by the Employer
&
Shall be deemed covered by other rates & prices in
the Contract.
Compensation Events
The Employer does not give access to the Site by the
Site Possession Date stated in the Contractor’s
approved work program.
Ln Mn En
pn A b c d etc.
Lo Mo Eo
Where:
pn is a price adjustment factor to be applied to the
amount for each payment certificate;
A is a Constant, specified in the Contractor’s Bid,
representing the nonadjustable portion in contractual
payments;
b, c, d, etc., are weightings or coefficients
representing
The estimated proportion of each cost element
(labour, materials, equipment usage, etc.) in the
Works or sections thereof,
The Sum of A, b, c, d, etc., shall be one
Ln, Mn, En, etc.,
All Defects notified by the Engineer to the Contractor before the end
of this period have been corrected.
The total amount of liquidated damages shall not exceed the amount
defined in the SCC
If applicable:
56 Taking over
The Employer shall take over the Site
&
The Works within 7 days of
The Engineer’s issuing a Certificate of Completion.
57. Final Account
The Contractor shall supply the Engineer with:
The Contractor shall supply them by the dates stated in the SCC.
The Engineer shall withhold the amount stated in the SCC from
payments due to the Contractor.
59.Termination
Offering,
Giving,
Receiving or
Soliciting,
The Engineer shall certify that: The Contract has been frustrated.
The Contractor shall:
Make the Site safe
&
Stop work as quickly as possible
After receiving this certificate
&
– Be unambiguous.
– Complement the drawings and be consistent with
the other documents and the method of
procurement
Technical Docs: The Specification…
• The specifications are the part of the contract
documents that define the qualitative requirements
of the project that is to be built. The dictionary
defines specification as
– “a detailed description of requirements,
dimensions, materials, etc., as of a proposed
building, machine, bridge, etc.,”
– and further as “the act of making specific.”
Specifications
• “Specifications” is a general term applying to
all directions, provisions, and requirements
pertaining to the performance of the work
and payment for the work.
– One part of the construction contract documents
is the Specification…
• The specification is part of the Technical section
– Specifications= written description
– Drawings….Graphical Description..
– BOQ=Quantitative description
Technical Docs: The Drawings…
• The role of the drawings is to …
– define the geometry of a project, including dimensions, form,
and details.
– The specifications are intended to complement this by defining
the nature of the materials that are to be used and the
description of the workmanship and procedures to be
followed in constructing the project
– Drawings and specifications in combination define the project
in sufficient detail to enable the carrying out of the works.
Purpose of Specifications
• The purpose of a Construction Specification is to tell
the contractor precisely the,
– Quality and type of materials required to be incorporated
in the works
– the workmanship and finish, anticipated with consideration
given to practical limitations such as tolerance, clearances,
– Extent of the work to be executed
–Descriptive
–Performance
–Reference Standards
–Proprietary
Descriptive Specifications
DESCRIPTION
• This part consists of short, brief statements
summarizing the work covered by this Section
of the Standard Specifications
• The Description should not contain details,
materials or construction requirements, or
explanations of measurement and payment
Five-Part Format of Organizing
Specifications
MATERIALS
METHOD OF MEASUREMENT
BASIS OF PAYMENT
• Specific Requirements,
– Any requirements to be adhered to in the specific
work area
Layout of Specifications
• Types and Quality of Materials that must be
used
– Description of materials, Standards
– Testing
– Workmanship, Technical procedure of carrying out
works, (e.g. concrete, mixing and placing etc )
Layout of Specifications
233
Accepted Method of Measurement
02. EXCAVATION AND EARTHWORK
• 02312 Site Clearance
– Removal of structure shall be measured in lump
sum, area or volume if sufficient description of
works is given or using applicable units of work
under each item of work in this Specification
where unit rate quotations are required.
234
Accepted Method of Measurement
236
Accepted Method of Measurement
02. EXCAVATION AND EARTHWORK
• 02313 Excavation & Get Out
– Excavation in ordinary soil
– Excavation shall mean the excavation and get out of
the soil. Excavation in ordinary soil shall be
measured by volume as the net void created by the
excavation with deduction made for existing voids.
237
Accepted Method of Measurement
02. EXCAVATION AND EARTHWORK
• 02313 Excavation & Get Out
– Limits of Bulk Excavation
– The limits of bulk excavation for the measurement
shall be as shown on drawings.
– In the instance of no limits being established, the
working space shall be determined by the Engineer
but shall not exceed 500mm on either side of the
limits of the area to be excavated.
238
Accepted Method of Measurement
02. EXCAVATION AND EARTHWORK
• 02313 Excavation & Get Out
– Limits of Pit & Trench Excavation
– Pit and trench excavation shall be measured by
adding 250mm to each side of the dimension giving
the surface area of the volume to be excavated.
240
Accepted Method of Measurement
02. EXCAVATION AND EARTHWORK
• 02314 Fill
– Fill material shall be classified as: -
– Backfill to excavation - Suitable material arising from
excavation and capable of being compacted to form a stable
filling having side slopes as indicated on drawing or directed
by the Engineer.
– Selected excavated fill - Suitable non expansive material
approved by the Engineer arising for excavation and capable
of being compacted to form a stable filling having side slopes
as indicated on drawings or directed by the Engineer.
– Selected borrowed fill - Suitable non-expansive well graded
soil or granular material with no rock lumps imported from
outside and approved by the Engineer. 241
Accepted Method of Measurement
02. EXCAVATION AND EARTHWORK
• 02315 Disposal
– Disposal shall be understood to include stock piling,
loading, transporting, dumping and wheel spreading
at tip.
– Disposal shall be measured as the net volume arising
from the void created by the excavation, less
excavated material backfill, filled and wheel spread
within site or left stockpiled.
242
Accepted Method of Measurement
02. EXCAVATION AND EARTHWORK
• 023163 Hard core & stone filler
– Hard core shall be measured by the area of the
surface on which it is laid if the finished thickness
does not exceed 300mm.
– Hard core and stone filling exceeding 300mm
thickness shall be measured by the volume of void
filled by the hard core or stone chipping.
243
Accepted Method of Measurement
03 CONCRETE WORK
• 0315 Methods of Measurement
• 03151 Insitu concrete work shall be
understood as including gauging, mixing, casting
in place, construction joints tamping of
horizontal surfaces and curing.
244
Accepted Method of Measurement
03 CONCRETE WORK
• 0315 Methods of Measurement
– 03152Differentiation shall be made for: -
– Plain & reinforced concrete
– Below and above grade work
– Classes of concrete
– Foundation
– Columns
– Ground & suspended beams & lintels
– Ground & suspended solid & ribbed slabs.
– Walls
– Steps, staircases and landings etc 245
Accepted Method of Measurement
03 CONCRETE WORK
• 0315 Methods of Measurement
– 03153Measurement
– Cast in place concrete shall be measured by volume
except for the following: -
– Ribbed slabs measured by area stating thickness.
– Grouting and filling to holes shall be enumerated
stating sizes.
– 03154Deduction
– No deduction shall be made for voids up to 0.25m2 in
area.
246
Accepted Method of Measurement
03 CONCRETE WORK
• 032 CONCRETE FORMWORK
– 0325 Methods of Measurement
– 03251The measurement for formwork shall be
understood as including: -
• Construction and removal of formwork
• Making good of concrete honeycombs.
• Making good of concrete surfaces to attain the
standard of finish desired by the specified type of
formwork.
• Angles & returns.
247
Accepted Method of Measurement
03 CONCRETE WORK
• 032 CONCRETE FORMWORK
• 03252 Differential shall be made in formwork for: -
– Below and above grade work.
– Work exposed to view & buried work.
– Work on which further finish is to be applied
– Formwork to produce architectural concrete by specifying desired type
of finish.
– Footings
– Columns
– Grade & below grade beam.
– Suspended and on wall resting beams.
– Solid slab
– Ribbed slabs
– Walls
– Staircase, steps and landing, etc. 248
Accepted Method of Measurement
03 CONCRETE WORK
• 032 CONCRETE FORMWORK
• 03253 Measurement
• Formwork shall be measured by area, taken as
the net area in contact with the finished face of
concrete with no allowance made for passing at
angles, overlaps and intersections.
• 03254 Deduction
• No deduction shall be made for voids in form
work up to 0.25m2 in area.
249
Accepted Method of Measurement
03 CONCRETE WORK
• 033 REINFORCEMENT
– DEFINITIONS
– Reinforcement work shall be understood as the
supply and fixing of reinforcement bars, including ties
and chairs.
250
Accepted Method of Measurement
03 CONCRETE WORK
• 033 REINFORCEMENT
• 0334 METHODS OF MEASUREMENT
• Reinforcement work shall be understood as including
cutting, bending, placing in position, tie and spacers.
• Reinforcement shall be measured by the net weight
of the bars & set in position with out allowance for
ties and spacers.
• Allowance shall be made for overlaps only if
indicated on drawings & schedules or at overlaps of
bars where the length of the bar reaches the
maximum standard production limit.
251
Accepted Method of Measurement
04. MASONRY WORKS
• 0421 WORK INCLUDED
– Provide all masonry material, mortar, and tie as
indicated on drawing and specified herein, and labor,
equipment, tools, scaffolding for masonry works, as
required for the satisfactory installation of the works.
252
Accepted Method of Measurement
04. MASONRY WORKS
• 046 METHODS OF MEASUREMENT
– 0461 Masonry work shall be understood to include,
shaping, cutting, placing, bonding, tying, wedge
placement, building to ends of other material and
preparation of surface for further finish.
– 0462 Reinforcement to masonry wall & concrete in-
fill shall be measured separate in accordance with
the methods of measurement in concrete work.
253
Accepted Method of Measurement
04. MASONRY WORKS
• 0463 Masonry work shall be differentiated for material and: -
– Above and below grade work
– Straight and tapering surfaces
– Mortar type
• 0464 The unit of measurements are: -
– Stone wall by volume
– Stone paving by area specifying thickness
– Brick & block wall by area specifying thickness
254
Accepted Method of Measurement
04. MASONRY WORKS
– 0465 Deductions
– No deducts shall be made in masonry work for
opening up to 0.25m2 in area.
255
Accepted Method of Measurement
5. ROOF WATER PROOFING & DAMP PROOFING
05120 METHODS OF MEASUREMENT
• The following are understood as included in the
measurement.
– Perforating and sealing around pipes, stands and the like.
– Nailing, bolting, screwing
– Cutting, waste, trimming, jointing and the like.
– Overlaps & returns.
– Roofing & water proofing shall measured by area, without
addition for laps and seams.
– Decorative (reflective) coat to roofing shall be measured
separate.
256
Accepted Method of Measurement
06. ROOFS AND WALL CLADDING
259
Accepted Method of Measurement
7. CARPENTRY & JOINERY
• 0763 Measurement
• Structural timber other than truss shall be measured by length of
member without addition for laps.
• Roof trusses shall be enumerated by stating type and reference to
detail drawing.
• Boarding, flooring, partitions, Soffits, curtain walls and the like shall
be measured by area and understood as including all back frames.
• Doors and opening windows on panel partitions and curtain walls
shall be enumerated as extra over the item.
• No deduction shall be made on curtain walls & panel partition for
openings.
• Fascias, eaves, barge boards, skirting and the like shall be
measured by length stating girth.
260
Accepted Method of Measurement
7. CARPENTRY & JOINERY
• 0763 Measurement
• Built in furniture and boards shall be enumerated or measured by
length stating sizes and shall be understood as including hardware
unless stated as measured separate.
• Hardware shall be measured separate if different type of locks,
hinges, etc., are to be installed on joinery and those can not be
indicated on the schedule of joinery.
261
Accepted Method of Measurement
8. HARDWARE (Iron Mongery)
262
Accepted Method of Measurement
8. HARDWARE (Iron Mongery)
• 082 MEASUREMENTS
• The measurement for hardware (iron mongery) shall be
understood as including notching, welding, setting in position and
fixing of the complete fittings to joinery and metal work.
• Hardware shall be measured in any one of the following ways: -
• Included in the fixture, if shown in detail in the schedule.
• Enumerated separated into types of fitting.
• Expressed as a set of fittings per fixture, provided the type
(specification) and the number of the different fittings per fixture is
indicated in the schedule.
263
Accepted Method of Measurement
9. STRUCTURAL STEEL WORK
• 0911 WORK INCLUDED
– The following shall be provided as required for the satisfactory
completion of the works.
– Structural steel profiles, welding consumables, bolts, nuts and
washer and Grouting concrete.
– Labour for fabrication, assembly and erection.
– Equipment, tools, scaffolding necessary for fabrication,
assembly and erection.
264
Accepted Method of Measurement
9. STRUCTURAL STEEL WORK
• 0952 Measurement
265
Accepted Method of Measurement
10. METAL WORK
• 1052 Measurement
– Floor plates, duct covers, suspension profiles, ladders metal corner
protection and linings shall be measured by length stating sizes.
– Stairway and balustrade rails shall be measured by length stating girth.
266
Accepted Method of Measurement
11 PLASTER & POINTING
12. PAINTING
13. GLAZING
267
Accepted Method of Measurement
14. SANITARY INSTALLATION
• MEASUREMENT
– Pipes shall be measured by length taken along the centerline
and over all fittings.
– Valves shall be enumerated.
– Fixtures shall be enumerated and shall be understood as
including all accessories valves, connection, control devices and
supports for the satisfactory operation of the fixture.
– Duct Work shall be measured by length stating the girth.
268
Accepted Method of Measurement
14. SANITARY INSTALLATION
• MEASUREMENT
– Connections to supply main shall be enumerated.
– Insulation to supply lines shall be measured by length
specifying pipe diameter and along the centerline of
the pipe.
– Catch pits and manholes shall be enumerated stating
the size and shall be understood as including all
earth, concrete and surface finish works.
Connection of pipes to manholes and catch pits shall
be understood as included.
269
Accepted Method of Measurement
15. ELECTRICAL INSTALLATION
16. EXTERNAL WORKS & SERVICES
Reading Assignment
Read ERA 2002 Technical specification and
summarize the work included in each trade of work
and identify unit of measurement of each activity.
270
Quantification of works
Take-off sheet (formats)
T D P U Description D P U Description
271
Quantification of works
Take-off sheet (formats)
272
Example
Compute the quantity
FOOTING
F1 F1
273
Example
Compute the quantity
2800
1400 1400
600
1400
H H
2700
1400
600
600
3 29 Ø20 c/c 100 L=3900
2700
600
274
Example
Compute the quantity
3 4
50
2800
SECTION
275
Example
Compute the quantity
FOOTING
Excavation and earthwork
Excavation
Backfill around footing
Surplus /Caraway
Formwork
Concrete
Reinforcement
276
Cost Estimation
• Direct and indirect cost analysis
• Example
1. Concrete work (C-30)
2. Form work
3. Reinforcement bar
277
Cost Analysis
ANALYSIS SHEET FOR DIRECT & INDIRECT COSTS
PROJECT: CONCRETE WORK LABOR DAILY OUTPUT: 8.5 m 3 / Dy
WORK ITEM: ( 2.24 ) C-30 Concrete (mechanical mix) Beams and lintels EQUIPMENT DAILY OUT PUT: 8.5 m 3 / Dy
TOTAL QUANTITY OF WORK ITEM: 1m 3 1 m3 RESULT: 2,122.32 Birr/m 3
A= Materials Unit Cost 1341.58 Birr/m 3 B=Manpower Unit Cost 105.88 Br./m 3 C= Equipment Unit Cost 52.941
Total of (1:02) Total of (1:03)
Daily Output Daily Output
Direct Cost of work item = A+B+C = 1500.40 Birr/m 3
Overhead Cost: 15% 225.06 "
Profit Cost: 10% 172.55 "
Total : 1845.50 Birr/m 3
Remark ________________________________________________________ Vat 15% 276.82 Birr/m 3
278