Department of Public Works and Highways
Cost Estimation Process Planning
The Cost Estimation Process as it evolves to specific stages of project development.
Design
Identify and Prepare Feasibility Studies and Preliminary Design
Perform Detailed Design
BBPEE
BBDEE
Planning Service, PMOFeasibility Studies
Implementing Offices PMOs, ROs and DEOs
Procurement
Prepare Bidding Documents
Receive and Evaluate Bids
Estimate for the ABC
POCW with the assistance from PMOs, ROs, DEOs
Cost Estimation Process Review/Study Design Drawings
Data Collection
Labor
Equipment
Maintenance Activities
Maintenance Unit Rates
Maintenance Cost
Field Surveys
Materials
Materials Sources
Evaluation/processing of Data
Cost Estimate Unit Price Analysis
Labor
Pay Item Quantity Calculation (Bill of Quantities) Construction Pay Items Unit Rates
Project Cost
Project Estimation Phase Project Estimate Components
BBPEE
BBDEE
ABC
A. Direct Cost
√
√
√
Materials
√
√
√
Labor
√
√
√
Equipment
√
√
√
Dayworks
√ Per DO 46 s2007
Provisional Sum
√ Per DO 46 s2007
B. Indirect Cost
Per DO 57 s2002
Per DO 57 s2002
Per DO 57 s2002
OCM
√
√
√
Profit
√
√
√
Mobilization/Demobilization
√
√
√
C. VAT
12% (A+B)
12% (A+B)
12% (A+B)
D. Total Civil Works Cost
A+B+C
A+B+C
A+B+C
E. Contingency
10% of D
10% of D
5% of D
F. Engineering Costs
Per NEDA
Per NEDA
Detailed Engineering
4-6% (D+E)
Construction Supervision*
8-10% (D+E)
8-10% (D+E)*
Administrative Cost
3.5% (D+E)
3.5% (D+E)
G. Feasibility Cost (Optional for Pre-FS)
1-3% (D+E)
H. IROW Acquisition Cost
√
√
I. Total Estimated Project Cost
D+E+F+G+H
D+E+F+G+H
*Construction Supervision only applies to foreign-assisted projects
D+E
Basic Consideration or Basis of Cost Estimate • Work type – proposed improvement works of the project • Location of the project – includes terrain types and embankment and aggregate material sources • Design plans and specification – working drawings and DPWH Standard Specifications Vol. II, Ed. 2004 • Equipment rental rates – ACEL Guidebook, ed. 22, yr. 2003 • Labor rates and fringe benefits – DOLE, Regional Wage Board, SSS, Philhealth, Pag-Ibig, & bonus • Construction Materials List and Material Sources Map • DPWH Department Orders – DOs relevant to cost estimation • NEDA Circular – Circular/memo relevant to cost estimation
Unit Price Analysis Two Main Parts: • Direct Cost • Labor • Materials • Equipment
• Indirect Cost (% of Direct Cost as defined in DO 57) • OCM (overhead, contingency & miscellaneous) • profit • Mobilization/Demobilization
Unit Price Analysis Elements of the Direct Cost • Labor • • • •
basic wage fringe benefits bonuses social security & other social charges
• Equipment • • • •
bare hourly & rental operating cost fuels & lubricants repairs & maintenance labor
• Materials • labor • equipment
processing & transport
Production Rate
Unit Price Analysis Labor Categories
1. 2. 3. 4. 5. 6. 7. 8.
Labor Category
Labor Index
Foreman, construction Leadman Operator, Heavy Operator, Light Labor, Highly Skilled Driver Labor, Skilled Labor, Unskilled
1.80 1.65 1.50 1.40 1.40 1.30 1.30 1.00
Unit Price Analysis Basic Labor Rates Calculation • Monthly Wages based on 314 days per year, 8 hours per day (Basic Daily Wage x (314/12)) • Leave, vacation and sick = Basic Monthly Pay / 12 • Bonus, 13th Month Pay
= Basic Monthly Pay / 12
• SSS, Medicare, Employer's Compensation = Amount Representing Employer's Contribution, Graduated Scale • Pag-ibig, Employer's Compensation = Amount Representing Employer's Contribution, (2% of Basic Monthly Wage or P100 max.) • Rate per Hour = Total rate per month x (12/314/8)
Unit Price Analysis
Take the value of non-agricultural sector
Unit Price Analysis
Take the values under the column of total monthly contributions in reference with range of compensation
Unit Price Analysis
Take the values under the column of total monthly contributions
Unit Price Analysis
Unit Price Analysis Equipment Category • Earthmoving equipment • Compaction equipment • Lifting equipment • Excavating equipment • Foundation equipment • Asphalting equipment • Concreting equipment • Hauling equipment • Air equipment • Pumping equipment • Power generating equipment • Shop equipment • Special support equipment • Miscellaneous equipment • Plants • Offshore equipment • Cable stringing equipment • Others
Sample Equipments – wheel loader, grader, tractor dozer – vibratory steel drum, plate compactor – cranes, forklifts – backhoe, trenchers – pile vibratory driver, pile hammer, drill rig – asphalt paver/finisher, asphalt distributor – paver/finisher, mixer, transit mixer – dump truck, cargo truck, trailer – compressor, pneumatic breakers handheld – submersible pump, diaphragm pump – generator set – welding machine, shop machine – truck water wagon/pump – joint sealer, rebar cutter/bender – asphalt concrete plant, concrete batching plant – dredger, crane barge, tugboat – cable tensioner/puller, splicing machine – chip spreader, power broom
Unit Price Analysis Equipment Unit Rate Analysis Basic Calculation • Bare Month Rental – Bare monthly rate ÷ 200h/mo. • Repair & Miscellaneous Repair - 6.3% of Bare Rental • Spare Parts – 5.1% of Bare Rental • Miscellaneous – 0.6% of Bare Rental •
• Fuel Fuel – Price/lit. x HP x 0.1514 • Oil & Lubricant – Price/lit. x HP x 0.003 •
• Labor •
Operator or driver – Labor rate/hr
Unit Price Analysis Sample calculation of adjusted equipment rates in spreadsheet
Unit Price Analysis Materials Category • Commercial Materials
Sample Materials – Portland Cement – Reinforcing Steel Bars (RSB or Rebars) – Lumber – Plywood – Tie Wire – Structural Steel – Common Wire Nails (CWN) assorted sizes – Emulsified Asphalt (SS-1) – Cut-Back Asphalt (MC-70/MC-250) – Asphalt Cement Penetration 85/100 – Joint Sealer – Reflective Paints – Metal Beam Guard Rails, – Guard End Pieces – Reflective Pavement Stud (raised or low profile) – Fuel (Diesel/gasoline/premium gasoline – Lubricants
• Contractor’s processed materials – Reinforced Concrete Pipe Culvert (RCPC) – Base/Subbased Courses
Unit Price Analysis
Sample of contractor’s process materials
Unit Price Analysis Hauling Unit Rate Analysis • Basic Consideration – Terrain type – Road condition – Dump truck capacity – Selection of loader capacity, output, bucket fill factor and operating factor (to estimate loader production rate) – Material type • Cycle time Total Cycle Time, T
• Loader – Load bucket and shift gears – Turn and dump the load – Travel distance and time from dumping to loading position and return to the loading position
Unit Price Analysis Hauling Unit Rate Analysis (cont.) • Cycle time
Total Cycle Time, T
• Dump Truck – – – –
Average hauling distance Terrain type Loading time Loaded travel time – Initial traveled distance during acceleration – Succeeding traveled distance at an average speed – Final speed at a distance until it stops – Unload and maneuver – Return empty – Same as loaded but at a greater speed – Allowance for delay
• Number of dump truck trips, n
Unit Price Analysis Hauling Unit Rate Analysis (cont.) • Number of dump trucks
• Average hauling output
• Total hauling cost per hour – Equipment 1 – Wheel loader, ___ m3/hr -------------- _____ P/hr N – Dump trucks, ___ m3 ------------------ _____ P/hr – Labor 1 – Leadman, rate --------------------------- _____ P/hr 2 – Laborers, rate --------------------------- _____ P/hr Total Cost per hour _____ P/hr • Total unit cost per m3, (loose volume)
Unit Price Analysis Sample of hauling cost analysis using spreadsheet
Unit Price Analysis Production Rate Derivation of a Pay Item
Unit Price Analysis Elements of the Indirect Cost • Profit – contractor’s profit • Overhead Expenses • • • • • •
Office Expenses (office equipment and supplies) Engineering and Administrative Cost Transportation allowances Contractor’s All Risk Insurance Premiums on Bid Security and Performance Security Premium/charges/fees on credit lines
• Contingencies • Miscellaneous Expenses • •
Laboratory Tests Other expenses
• Mobilization/Demobilization
Unit Price Analysis DO 57 s 2002
Estimated Direct Cost (EDC)
Indirect Cost % for OCM and Profit (Maximum Ranges)
% Cost for Mob/Demob (Maximum)
Total Maximum Indirect Cost % for OCM, Profit and Mob/ Demob
OCM (% of EDC)
Profit (% of EDC)
Up to P1Million
13
15
1
29
Above P1M to P5M
12
14
1
27
Above P5M to P10M
12
13
1
26
Above P10M to P20M
11
12
1
24
Above 20M to P50M
11
11
1
23
Above P50M
10
10
1
21
Unit Price Analysis Cost Currency Components: • Foreign Cost Component • • • • •
imported equipment & spare parts foreign currency component of locally goods & services wages of expatriate personnel foreign overheads & profits
• Local Cost Component • • • • •
local materials equipment & supplies wages, local supervision transport & freight overhead & profits
• Tax Component •
revenue for the government derived from each item
Unit Price Analysis Cost Component of Selected Construction Items Components Description
Heavy Equipment Light Equipment Reinforcing Steel Structural Steel Lumber Asphalt Cement Diesel fuel Engine oil Tires Imported Miscellaneous Materials Locally Produced Miscellaneous Materials Skilled Foreign Labor Unskilled Labor Royalty
Foreign
Local
Tax
(%)
(%)
(%)
68 65 54 85 33 76 40 60 60 47 64 17 65 0 0
10 15 35 4 57 2 45 13 13 43 7 69 25 90 90
22 20 11 11 10 22 15 27 27 10 29 14 10 10 10
Unit Price Analysis Quantity Calculations for Pay Items
Bill of Quantities
Pointers in the conduct of quantity calculations: • Based on the design plans and specifications • Units of measurement are all in metric based on DPWH Standard Specifications. • Solid mensuration is extensively used and other mathematical formulae. • Used of computer softwares in calculations. • Used of calculators (simple or scientific) • Conversion factors • Rates of application of materials such as, liquified asphalt materials, paints, etc.
Unit Price Analysis Sample Formula of Plane Shapes & Figures
Area of a Triangle A = ½ x base x height = ½ (bh) Perimeter of a Triangle P = side1 + side2 + side3
Area of a Rectangle A = width x length = (wl) Perimeter of a Rectangle P = 2(lwidth) + 2(length) = 2(w) + 2(l)
Area of a Parallelogram A = ½ x base x height = ½ (bh) Perimeter of a Parallelogram P = 2a + 2b
Area of a Circle A = πr2 Circumference of a Circle C = 2πr = πD π = 3.14 159
Unit Price Analysis Sample Formula of Solid Geometric Figures
Volume of Rectangular Solid V = abc Surface Area SA = 2(ab + ac + bc)
Volume of Circular Cone V = 1/3 πr2h Surface Area SA = πr2 + πrl
Volume of Cube V = a3 Surface Area SA = 6a2
Volume of Sphere V = 4/3 πr3 Surface Area SA = 4πr2
Volume of Circular Cylinder V = πr2h or πD2 ÷ 4 Surface Area SA = 2 πrh + 2πr2
Unit Price Analysis Sample Typical Road Sections
Unit Price Analysis Methods of Estimating Work Output ● Estimating the work output of a piece of equipment is determined in 2 ways: • •
Using work output formula based on the cycle of operation and other factors which controlled production. Using tables based on past experiences of average work output under varying conditions for different operations.
● To calculate earthmoving equipment consider the volume changes in earth caused by handling. These volume changes have the following terms, to wit: • • • • •
Swell – increase in volume of earth that results when it is dug from its natural position. Shrinkage – decrease in volume of earth when compacted. Loose yards – volume of earth after it has been removed from its natural location and swell has taken place. In-place yards – volume of earth in its natural location before handling. Compacted yards – volume of earth that has been properly compacted in embankment on fill.
● Basis of calculations for excavation and fill • • • •
Loose yards – are used to express the carrying capacity of earth moving equipment. In-place yards – are converted to compacted yards to determine the volume of materials in a fill that will be realized from a given amount of materials in its natural location. In-place yards – are converted to loose yards to determine the amount of earth moving equipment required to handle the materials. The output of equipment in loose yards must be converted to compacted yards to determine the final volume of fill
Unit Price Analysis Illustrations of Soil Handling 1.0 m3 in natural condition
1.25 m3 after digging
0.9 m3 after compaction
(in-place yards)
(loose yards)
(compacted yards)
Volume Changes in Common Earth Caused by Handling
Bowl Capacity of Dozer
Unit Price Analysis Formula for Earthmoving Equipment Work Output The working capacity of construction equipment is expressed by the work practically done by the operation of equipment per unit time ( 1 hour or day)
where: Q f 60 E Cm
= = = = =
bowl capacity in loose cubic meters soil conversion factor minutes per hour efficiency factor total cycle time in minutes
Unit Price Analysis Bowl Capacity of Dozers (loose yards) Tractor Model
Bulldozer
Angle Dozer
D4 D6 D7 D8
1.25 m3 1.44 m3 2.20 m3 2.40 m3
1.82 m3 2.01 m3 2.58 m3 2.97 m3
Conversion Factors, f Soil Type Sand
Common Earth
Clay
Present Condition In-place Loose Compacted In-place Loose Compacted In-place Loose Compacted
Source: Construction Equipment Manual, BRS/DPWH
Converted to In-place 1.00 0.90 1.05 1.00 0.80 1.11 1.00 0.70 1.11
Loose 1.11 1.00 1.17 1.25 1.00 1.39 1.43 1.00 1.59
Compacted 0.95 0.86 1.00 0.90 0.72 1.00 0.93 0.63 1.00
Unit Price Analysis Sample Calculation for Work Output Given: Average haul distance one way – 30 m Soil type - common earth Efficiency factor (E) - 80% Speed - 2.5 kph Required: Determine in place cubic meters moved per hour if D7 tractor dozer is to be used. Solution: Step 1. From conversion factor table, the soil conversion factor (f), soil type common earth loose to in-place, f = 0.80 From dozer bowl capacity table, D7 tractor dozer, Q = 2.2 m3 Step 2. Determine fixed time @ 2 gear shift @ 10 sec. per shift = 20 sec = 0.33 min Step 3. Determine variable time Travel forward 30 m @ 2.5 kph
Travel backward 30 m @ 5.0 kph
Step 4. Add fixed and variable time Total cycle time, Cm = 0.33 + 0.72 + 0.36 = 1.41 min. Step 5. Substitute in work output formula
Unit Price Analysis Sample Typical Cross-Section of Drainage Structures
Sample Quantity Calculation for Volume of Excavation: Sample: Given a RCPC 1220mmØ and a length of 5.0 meters, compute volume of excavation. Solution: Size of excavation as given from the above drawings for 1220mmØ: width = 1.60m, height = 2.0 m, length = 5.0 m Volume = w x h x l = 1.6 x 2 x 5 = 16 m3 compacted volume (stated in the plans) Applying the soil conversion factor, common earth from compacted to loose, use factor, f = 1.39 the excavated loose volume = 16 x 1.39 = 22.24 m3
Unit Price Analysis Sample Quantity Calculation Volume of Backfill and Bedding Materials: Sample: Using the same sample, calculate backfill and bedding materials Solution: Size of excavation as given from the above drawings for 1220mmØ: width = 1.60m, height = 2.0 m, length = 5.0 m Volume of trench = w x h x l = 1.6 x 2 x 5 = 16 m3
Volume of bedding materials at compacted state, using thickness of 15cm = 1.6 x 0.15 x 5 = 1.2 m3 Using soil conversion factor, compacted to loose, f = 1.17 Volume of bedding materials required to purchase = 1.2 x 1.17 = 1.404m3 Volume of backfill = Voltrench – (VolRCPC + Volbedding) = 16 – (7.371+1.2) = 7.429 m3 Applying conversion factor, compacted to loose, f = 1.39 Volume of backfill required = 7.429 x 1.39 = 10.326 m3
Unit Price Analysis Composition and Strength of Concrete for Use in Structures
This composition of concrete is used for concrete batching plant.
Unit Price Analysis Concrete Proportion Mixture Class of Proportion Concrete AA A B C
1:1½:3 1:2:4 1:2½:5 1:3:6
Cement in Bags
Sand cu. m.
Gravel cu. m.
12.0 9.0 7.5 6.0
0.5 0.5 0.5 0.5
1.0 1.0 1.0 1.0
This concrete proportion is used for manual mix.
Unit Price Analysis Cement and Sand Proportion for Mortar and Plastering Mixture Class of Proportion Concrete A B C D
1:2 1:3 1:4 1:5
Sample Calculation: Given: Volume = 10 m3 of mortar, use class A Solution: Refer to the above table Cement = 10 x 18 = 180 bags Sand = 10 x 1.0 = 10 m3
Cement in Bags 40 kgs.
Sand cu. m.
18.0 12.0 9.0 7.5
1.0 1.0 1.0 1.0
Unit Price Analysis Sample Calculation for Asphalt Concrete Pavement: Given: Carriageway width = 6.7m, Length = 1 km., thickness = 50cm, use 301(1) - MC-70 Cut-Back Asphalt Solution: Determine Item 301(1) - Bituminous Prime Coat
Determine Item 310 – Bituminous Concrete Surface Course, Hot-Laid (AC – Asphalt Concrete)
The derived quantities are then summarized in the bill of quantities and subsequently, manually entered in the estimated construction cost spreadsheet which are multiplied by the unit prices to come up with total cost of that item and summed up all the pay items to calculate the total direct cost. After which, indirect cost is applied to determined the total estimated project cost.
Unit Price Analysis Sample of Bill of Quantities Item Number
Description
Unit
Quantity
100(1) 102(1) 102(2) 103(3) 103(6) 104(1) 105(1) 105(3) 200 201 301(1) 310 500(1)
Clearing and Grubbing Unsuitable Excavation Surplus Common Excavation Foundation Fill Pipe Culverts and Drainage Excavation Embankment Subgrade Preparation (Common Material) Subgrade Preparation (Unsuitable Material) Aggregate Subbase Course Aggregate Base Course Bituminous Prime (MC-70 Cut-Back Asphalt) Bituminous Concrete Surface Course, Hot-Laid RCPC 610mmØ
ha. m3 m3 m3 m3 m3 m2 m2 m3 m3 ton m2 l.m.
20 1,000 11,000 2,000 1,858 7,500 3,000 5,000 10,455 12,156 30,780 5,689 3,105
Unit Price Analysis
Sample of unit price analysis in spreadsheet
Unit Price Analysis Sample of Summary of Construction Pay Items Unit Prices
Unit Price Analysis
Sample of Total Estimated Project Cost
Unit Price Analysis Sample of the Program of Work (POW)
Unit Price Analysis Sample of the Approved Budget for the Contract (ABC)
Unit Price Analysis
Sample of the Minimum Equipment Requirement
Maintenance Cost Highway Maintenance - is defined as the act of preserving and keeping each highway type of highway as nearly as possible in its original conditions as constructed or as subsequently improved. It does not include rehabilitation, betterment and improvement Two calculation methods for maintenance cost - EMK (Equivalent Maintenance Kilometrage) - Traffic Dependent Method
Maintenance Cost Two Categories: • Routine Maintenance • • • • •
vegetation control cleaning and repairing culverts cleaning ditches cleaning and repairing traffic signs climatic loss of gravel on shoulder
• Periodic Maintenance • • •
road surface repairs resurfacing shoulder repair & resurfacing
General Cost
Maintenance Cost
AADT
0
EMK Factors Basic Formula: Road: MCR = EMKbudget x Ft x Fw x Length where: MCR = maintenance cost for road EMKbudget = annual allocation Ft = factor for surface type Fw = factor for carriageway width Length = in kilometer Bridge: MCB = EMKbudget x Fb x Length where: MCB = maintenance cost for bridge EMKbudget = annual allocation Fb = factor for bridge type Length = in meter Source: BOM/ DPWH
AADT
Maintenance Cost
Traffic Dependent Method Traffic volume in terms of vehicle units: • Light vehicles → 0.4 vehicle units • Buses → 2.5 vehicle units • Trucks → 3.0 vehicle units
Maintenance Cost Basic assumptions in calculating routine maintenance unit rates : •
Vegetation Control • • • •
•
Cleaning and Repair of Culverts • • • •
•
0.5 ha/km/year 400 m2/crew day 2 - knapsack movers 2 - unskilled laborers
1 – 4 number units/day/km 1 – dump truck 3 – unskilled laborers Materials
Replace, Clean and Repair Traffic Signs • 2 – 5 units repaired, repainted or replace daily • 1 – pick-up vehicle • Materials
•
Clearing Side Ditches • 40 – 1000 l.m./day (half by grader and half by hand or manual) • 1 – grader • 3 – unskilled laborers
Source: Road Maintenance Manual, BOM-DPWH
Maintenance Cost Periodic Maintenance • Road Surface Repair • • • • • • •
Regravelling gravel road and gravel shoulder Grading & reshaping gravel road Joint & crack sealing for PCCP Pothole repair (spot regravel) for gravel road Patch potholes for ACP Crack sealing for ACP Edge break for ACP
• Resurfacing • Asphalt Concrete Overlay
• Shoulder Repair & Resurfacing • Regravelling • Grading and reshaping • Asphalt Concrete Overlay
Maintenance Cost Sample of routine maintenance unit price analysis
Maintenance Cost Periodic Maintenance Task
Maintenance Cost General Formula for Maintenance Cost Calculations • Routine Maintenance (peso/km) – Maintenance Task = Qtytable x Lshoulder x W x 365 days x unit rateactivity – General Cost
• Periodic Maintenance (peso-vehicle unit/km) – Maintenance Task = (Qtytable x L x W x 365 days x unit rateactivity) ÷ Frequencyvehicle where: L = length in meters W = width in meters Qtytable = Periodic Maintenance Task Table unit rateactivity = maintenance unit price analysis Frequency = benchmark of traffic volume in terms of v.u. as shown in Periodic Maintenance Task Table
Maintenance Cost Sample of Summary Routine Maintenance Unit Cost
Routine Maintenance
Unit Cost
Road Segment a. b. c. d.
Vegetation control Cleaning and repair culverts Replace, clean and repair traffic signs Clearing side ditches
Economic P
Total per annum
5,312.58/km 4,880.19/km 5,384.64/km 10,813.92/km
P 26,391.34/km
Routine Maintenance Concrete bridge Steel bridge
P
6,498.57/km 7,055.90/km 6,667.53/km 13,250.68/km
P 33,472.67/km
Unit Cost
Bridge Segment a. b.
Financial
Economic P
568.79/l.m. 3,714.14/l.m.
Financial P
721.41/l.m. 4,710.72/l.m.
Maintenance Cost Sample of Summary of Periodic Maintenance Unit Cost
Maintenance Tasks 1. Gravel ( Surface ) 2. Regrade and Reshape a. Carriageway b. Shoulder 3. AC Resurfacing ( 3 cm.) 4. AC Overlay ( 5 cm. ) 5. Replacement of Failed Bay a. t = 230 mm b. t = 200 mm 6. Repair of Cracks/Joints 7. Patching and Pothole Repair a. Pothole Repair ( Gravel ) b. Pothole Repair (AC) c. Sealing and Patching (AC) 8. Road Stripping (painted lines)
Unit Cost Economic
Financial
P 481.87/m3
P 579.45/m3
5.14/m2 15.41/m2 94.36/m2 135.51/m2
6.29/m2 18.87/m2 113.28/m2 162.25/m2
2,527.25/m2 2,197.69/m2 18,066.78/m2
3,089.00/m2 2,686.20/m2 22,123.42/m2
498.56/m3 494.06/m2 510.81/m2 48.53/m
598.08/m3 597.05/m2 617.50/m2 57.48/m
Maintenance Cost Sample of Summary Maintenance Cost Summary of Maintenance Costs Maintenance Category Road Type
Routine Economic
Gravel Roads (5.0m roadway) AC with gravel shoulders a. 0.5+6.1+0.5 b. 1.0+6.1+1.0 c. 1.5+6.1+1.5 d. 3.0+6.7+3.0 PCC with gravel shoulders a. 0.5+6.1+0.5 t = 230 mm t = 200 mm b. 1.0+6.1+1.0 t = 230 mm t = 200 mm c. 1.5+6.1+1.5 t = 230 mm t = 200 mm d. 3.0+6.7+3.0 t = 230 mm t = 200 mm Note: a = vehicle unit, v.u.
Periodic Financial
Economic
Financial
49,521.08
61,286.05
737.36a
896.59a
31,210.03 36,028.73 40,847.42 55,303.51
39,267.13 45,061.58 50,856.03 68,239.39
80.05a 100.55a 121.06a 186.01a
96.33a 121.40a 146.47a 225.81a
31,210.03 31,210.03
39,267.13 39,267.13
62.77a 62.12a
75.81a 75.01a
36,028.73 36,028.73
45,061.58 45,061.58
83.27a 82.62a
100.88a 100.08a
40,847.42 40,847.42
50,856.03 50,856.03
103.77a 103.12a
125.95a 125.15a
55,303.51 55,303.51
68,239.39 68,239.39
166.34a 165.69a
202.43a 201.63a
Sample of Summary of Work Unit Cost used in HDM-4