Local Road Management Manual 145 Unit Cost(13) = (12) / (3)1) otal Cost T (12) = (5) + (1 otalCost TIndirect 1) = (1 (9) + (10) VAT(10) =12% x [(5) + (9)] alue(9) =(5) x (8) V otal Mark-Up T % (8) =(6) + (7) PercentProift-7 Mark-Up in OCM-6 Estimated Direct Cost-5 Approved Budget for Contract (ABC) Unit-4 abulation of Quantity -3 orkItem(PayItem)orkItem(PayItem) W W -2 able 5.3 Sample TItem No.-1 T