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DETAILED COST ESTIMATION
Cost Breakdown by WBS Category: Labor, Materials, Equipment, Subcontractor
WBS Code Description Labor ($) Materials ($) Equipment ($) Subcontractor ($) Other ($) Direct Cost ($) Unit Quantity Unit Cost ($)
1.1 PRE-CONSTRUCTION $280,000 $40,000 $40,000 $265,000 $95,000 $720,000      
1.1.1 Design & Engineering $180,000 $20,000 $15,000 $200,000 $35,000 $450,000
1.1.2 Permitting & Approvals $25,000 $5,000 $0 $15,000 $40,000 $85,000      
1.1.3 Surveying & Geotechnical $40,000 $10,000 $25,000 $35,000 $10,000 $120,000      
1.1.4 Procurement Planning $35,000 $5,000 $0 $15,000 $10,000 $65,000      
1.2 SITE WORK $255,000 $230,000 $305,000 $250,000 $85,000 $1,125,000      
1.2.1 Site Clearing & Demolition $45,000 $15,000 $60,000 $50,000 $10,000 $180,000
1.2.2 Earthwork & Grading $120,000 $80,000 $180,000 $100,000 $40,000 $520,000      
1.2.3 Erosion & Sediment Control $10,000 $15,000 $5,000 $10,000 $5,000 $45,000      
1.2.4 Utilities (Water, Sewer, Electric) $80,000 $120,000 $60,000 $90,000 $30,000 $380,000      
1.2.5 Paving & Landscaping $650,000 $1,150,000 $350,000 $550,000 $120,000 $2,820,000      
1.3 FOUNDATIONS & STRUCTURE                  
1.3.1 Foundations (Footings, Piles) $180,000 $250,000 $120,000 $100,000 $30,000 $680,000
1.3.2 Concrete Work $220,000 $350,000 $80,000 $200,000 $40,000 $890,000      
1.3.3 Structural Steel / Framing $250,000 $550,000 $150,000 $250,000 $50,000 $1,250,000      
1.3.4 Masonry $300,000 $645,000 $105,000 $470,000 $105,000 $1,625,000      
1.4 BUILDING ENVELOPE                  
1.4.1 Roofing $85,000 $150,000 $35,000 $120,000 $30,000 $420,000
1.4.2 Exterior Walls & Cladding $120,000 $250,000 $45,000 $200,000 $35,000 $650,000      
1.4.3 Windows & Doors $60,000 $180,000 $15,000 $100,000 $25,000 $380,000      
1.4.4 Waterproofing & Insulation $35,000 $65,000 $10,000 $50,000 $15,000 $175,000      
1.5 MEP SYSTEMS $770,000 $1,320,000 $275,000 $1,145,000 $275,000 $3,785,000      
1.5.1 Mechanical (HVAC) $300,000 $500,000 $100,000 $450,000 $100,000 $1,450,000
1.5.2 Electrical Systems $200,000 $350,000 $80,000 $280,000 $70,000 $980,000      
1.5.3 Plumbing & Fire Protection $150,000 $250,000 $45,000 $250,000 $55,000 $750,000      
1.5.4 Fire Alarm & Life Safety $55,000 $100,000 $20,000 $85,000 $25,000 $285,000      
1.5.5 Building Automation / Controls $65,000 $120,000 $30,000 $80,000 $25,000 $320,000      
1.6 INTERIOR FINISHES $260,000 $400,000 $50,000 $345,000 $75,000 $1,130,000      
1.6.1 Drywall & Framing $140,000 $180,000 $25,000 $200,000 $35,000 $580,000
1.6.2 Flooring (Tile, Carpet, VCT) $70,000 $140,000 $15,000 $90,000 $25,000 $340,000      
1.6.3 Painting & Wall Coverings $50,000 $80,000 $10,000 $55,000 $15,000 $210,000      
1.6.4 Ceiling Systems $175,000 $610,000 $65,000 $320,000 $75,000 $1,245,000      
1.6.5 Casework & Millwork $60,000 $120,000 $10,000 $70,000 $20,000 $280,000      
1.7 SPECIALTIES & EQUIPMENT                  
1.7.1 Elevators & Conveyance $80,000 $200,000 $40,000 $180,000 $20,000 $520,000
1.7.2 Specialties (Signage, Accessories) $20,000 $40,000 $5,000 $20,000 $10,000 $95,000      
1.7.3 Owner Furnished Equipment (OFE) $15,000 $250,000 $10,000 $50,000 $25,000 $350,000      
1.8 PROJECT MANAGEMENT & CLOSEOUT                  
1.8.1 Project Management $480,000 $20,000 $15,000 $120,000 $45,000 $680,000
1.8.2 Quality Control / Assurance $120,000 $15,000 $10,000 $20,000 $15,000 $180,000      
1.8.3 Safety Management $110,000 $20,000 $10,000 $15,000 $10,000 $165,000      
1.8.4 Commissioning $80,000 $10,000 $20,000 $90,000 $20,000 $220,000      
1.8.5 Punch List & Closeout $55,000 $15,000 $5,000 $25,000 $10,000 $110,000      
1.8.6 As-Built Documentation $40,000 $10,000 $5,000 $10,000 $10,000 $75,000      
DIRECT COST SUBTOTAL $2,690,000 $4,395,000 $1,190,000 $3,345,000 $830,000 $12,450,000      
MARKUPS & INDIRECT COSTS
Escalation Allowance 3.5% $435,750
Contingency 10.0%         $1,245,000      
Management Reserve 5.0%         $622,500      
Overhead (G&A) 15.0%         $1,867,500      
Profit Margin 8.0%         $996,000      
Sales Tax 6.5%         $809,250      
Bond / Insurance 2.0%         $249,000      
Mobilization / Demobilization 3.0%         $373,500      
TOTAL MARKUPS           $6,598,500      
TOTAL PROJECT COST           $19,048,500      
Note: Blue values are sample inputs. Green values reference Project Setup assumptions. Replace with actual project data.