- The final tender price is made up of material, labour, plant and equipment, subcontract and spread costs.
- Material, labour, plant and equipment and subcontract costs can all have overhead and profit markups.
- Spread costs are made up of preliminaries (eg. scaffolding hire), extras (eg. Packing duty/Freight) and Main Contractors Discount and do not have any markups.
- Spread costs are averaged out across material and / or labour and are included in the unit sell price of all the parts.
- Provisional sums (eg. disturbance allowance) can also be included and shown separately to the tender price.
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