Local Road Management Manual 217 Unit Cost(13) = (12) / (3) otal Cost(12) = T (5) + (11) otal Cost(11) = T Indirect (9) + (10) VAT(10) =12% x [(5) + (9)] alue(9) = V (5) x (8) otal Mark-up(8) =(6) + (7) T % Proift(7) Mark-up in PercentOCM(6) Estimated Direct Cost(5) Unit (4) Approved Budget for Contract (ABC) Quantity(3) t abulation of al Cos ot ork Item (Pay Item) (2) T W able 7.4 Sample TItem No.(1) T