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BREAKDOWN OF UNIT PRICE
Item: (A12L4) Neat Cement Finishing
Basis:100 sft
A1.Materials-Civil
Item	Quantity	Unit	Rate(Tk.)	Cost(Tk.)	Rate(Tk.)
Cement	0.500	bag	535.00	267.50
	Sub-Total(A1)			267.50	28.79
L1.Labour-Civil
Item	Quantity	Unit	Rate(Tk.)	Cost(Tk.)	Rate(Tk.)
Neat Cement Finishing	100.000	sft	7.00	700.00
	Sub-Total(L1)			700.00	75.35
			Total(1)		104.14
	Add over head on Total(1)			5.0 %	5.21
			Total(2)		109.35
	Add Profit on Total(2)			10.0 %	10.93
			Total(3)		120.28
	Add VAT on Unit Price			5.5 %	7.39
Add Income Tax on Unit Price				5.0 %	6.72
			Unit Price		134.40
				Say	134	per SQM