Code	Description	Unit	Materials	Labour	Plant	Net rate
A Earthworks
	A01	Clear site of bush and shrubs, remove arisings	m2	₦0	₦172	₦0	₦172
	A02	Excavate trench for strip foundation by hand, n.e. 1.5m deep, normal soil	m3	₦0	₦4,585	₦0	₦4,585
	A03	Bulk excavation by machine n.e. 2m deep, deposit in spoil heap on site	m3	₦0	₦115	₦2,759	₦2,874
	A04	Backfill with selected excavated material, compacted in 150mm layers	m3	₦0	₦2,292	₦607	₦2,899
	A05	Imported laterite filling, compacted in 150mm layers	m3	₦9,896	₦1,719	₦694	₦12,309
	A06	Hardcore bed 150mm thick, blinded with stone dust, compacted	m2	₦3,308	₦573	₦243	₦4,123
	A07	Anti-termite treatment to formation	m2	₦683	₦34.39	₦0	₦717
	A08	1000g polythene DPM with 150mm laps	m2	₦333	₦57.31	₦0	₦390
	A09	Excavate trench by backhoe, n.e. 1.5m deep, trim by hand	m3	₦0	₦344	₦4,933	₦5,277
	A10	Excavate in rock using excavator-mounted breaker	m3	₦0	₦1,146	₦39,560	₦40,706
	A11	Keep excavations free of water - 3" pump incl. attendance	day	₦0	₦2,292	₦24,364	₦26,656
	A12	Level and compact bottom of excavation / formation	m2	₦0	₦115	₦80.90	₦196
	A13	Imported sand filling, compacted in 150mm layers	m3	₦7,332	₦1,376	₦694	₦9,402
	A14	Clear site by bulldozer incl. grubbing roots	m2	₦0	₦11.46	₦108	₦119
	A15	Load and cart away surplus spoil to tip n.e. 10km	m3	₦0	₦57.31	₦8,361	₦8,418
B Concrete
	B01	Plain concrete 1:3:6 in blinding (site-mixed)	m3	₦86,480	₦9,334	₦2,903	₦98,716
	B02	Reinforced concrete 1:2:4 in foundations / bases / ground beams	m3	₦109,596	₦12,854	₦5,273	₦127,723
	B03	Reinforced concrete 1:2:4 in suspended slabs, beams & columns	m3	₦109,596	₦19,896	₦6,327	₦135,819
	B04	Reinforced concrete 1:1.5:3 (~C25) in suspended slabs & beams	m3	₦129,298	₦19,896	₦6,327	₦155,521
	B05	Ready-mix C25/30 placed by pump in suspended slab	m3	₦175,900	₦4,831	₦493	₦181,224
	B06	High-yield reinforcement 12-16mm, cut, bent & fixed	t	₦1,126,440	₦81,875	₦0	₦1,208,315
	B07	Formwork (plank) to sides of foundations & ground beams	m2	₦3,757	₦3,701	₦0	₦7,457
	B08	Formwork (marine board) to soffit of suspended slab incl. propping n.e. 3.5m	m2	₦5,844	₦5,551	₦0	₦11,395
	B09	Formwork (marine board) to columns and beams	m2	₦5,403	₦5,600	₦0	₦11,003
	B10	BRC mesh A142 in ground slab incl. laps	m2	₦4,933	₦180	₦0	₦5,113
	B11	High-yield reinforcement 20-25mm, cut, bent & fixed	t	₦1,139,460	₦62,552	₦0	₦1,202,012
	B12	Reinforcement 8-10mm links/stirrups, cut, bent & fixed	t	₦1,190,910	₦115,935	₦0	₦1,306,845
	B13	Formwork (marine board) to walls	m2	₦5,595	₦5,044	₦0	₦10,639
	B14	Formwork to staircase soffits, strings & risers	m2	₦8,256	₦8,679	₦0	₦16,935
	B15	Ready-mix C30/37 placed by pump in columns & walls	m3	₦191,060	₦6,386	₦658	₦198,104
	B16	Power-floated finish to concrete slab	m2	₦0	₦247	₦129	₦377
	B17	Precast lintel 150x225x1500, supply and bed in mortar	nr	₦18,607	₦1,081	₦0	₦19,688
	B18	Ready-mix C35/45 placed by boom pump in raft/transfer slab	m3	₦195,840	₦3,766	₦5,133	₦204,739
	B19	Formwork to slab using steel props (props hired)	m2	₦3,958	₦4,487	₦2,100	₦10,545
	B20	Rib-and-block (hollow pot) suspended slab 225mm incl. topping & rib rebar (excl. propping)	m2	₦34,739	₦3,562	₦370	₦38,670
C Masonry
	C01	225mm hollow sandcrete blockwork in cement-sand mortar 1:6	m2	₦11,109	₦1,670	₦0	₦12,779
	C02	150mm hollow sandcrete blockwork in cement-sand mortar 1:6	m2	₦8,833	₦1,433	₦0	₦10,266
	C03	225mm hollow blockwork filled solid with 1:2:4 concrete, below DPC	m2	₦17,678	₦2,849	₦0	₦20,527
	C04	CROSS-CHECK: produce 9" hollow sandcrete block on site (machine), cured	nr	₦583	₦86.46	₦40.46	₦710
	C05	125mm hollow blockwork partition in mortar 1:6	m2	₦7,268	₦1,253	₦0	₦8,521
	C06	Half-brick burnt clay facing brickwork in mortar 1:4, pointed	m2	₦30,856	₦4,094	₦0	₦34,949
	C07	225mm solid block walling in mortar 1:6	m2	₦13,174	₦1,850	₦0	₦15,024
	C08	Bituminous felt DPC 225mm wide bedded on walls	m	₦827	₦123	₦0	₦950
D Roofing
	D01	Timber roof: 2x4 trusses/rafters, 2x3 purlins, 2x6 wall plate, treated (slope area)	m2	₦6,161	₦2,686	₦0	₦8,846
	D02	0.55mm longspan aluminium (Grade A) on timber purlins incl. laps, ridges & fixings	m2	₦9,815	₦1,015	₦0	₦10,830
	D03	Stone-coated steel tiles on 2x2 battens incl. fixings	m2	₦14,838	₦1,523	₦0	₦16,360
	D04	PVC fascia board fixed to rafter ends	m	₦6,064	₦696	₦0	₦6,760
	D05	0.55mm longspan aluminium, caliper grade, on purlins	m2	₦15,527	₦1,015	₦0	₦16,542
	D06	0.45mm longspan aluminium (market) on purlins	m2	₦8,135	₦1,015	₦0	₦9,150
	D07	Step-tile/Metcopo aluminium 0.55mm on purlins	m2	₦10,863	₦1,146	₦0	₦12,009
	D08	0.55mm caliper longspan on steel purlins with self-drilling screws	m2	₦15,897	₦1,015	₦0	₦16,912
	D09	Aluminium gutter with brackets	m	₦8,269	₦901	₦0	₦9,169
	D10	110mm uPVC rainwater downpipe with clips	m	₦2,661	₦557	₦0	₦3,218
	D11	Reflective foil insulation laid over purlins	m2	₦2,178	₦131	₦0	₦2,309
	D12	PVC soffit/eaves panels on 2x2 framing	m2	₦8,889	₦1,621	₦0	₦10,510
	D13	Stone-coated ridge/hip capping	m	₦13,596	₦655	₦0	₦14,251
E Finishes
	E01	15mm internal plaster, cement-sand 1:6, to blockwork	m2	₦1,417	₦1,785	₦0	₦3,202
	E02	20mm external render, cement-sand 1:4	m2	₦2,477	₦2,231	₦0	₦4,708
	E03	40mm cement-sand 1:3 floor screed	m2	₦4,987	₦1,318	₦0	₦6,305
	E04	600x600 ceramic floor tiles (mid-range) on adhesive, grouted	m2	₦11,870	₦2,006	₦0	₦13,875
	E05	600x600 polished porcelain floor tiles (premium) on adhesive, grouted	m2	₦28,995	₦2,374	₦0	₦31,369
	E06	300x600 wall tiles on adhesive, grouted	m2	₦11,239	₦2,497	₦0	₦13,736
	E07	Skim coat + 3 coats emulsion to internal plastered walls	m2	₦1,601	₦774	₦0	₦2,375
	E08	2 coats weathershield paint to external render	m2	₦998	₦614	₦0	₦1,612
	E09	12.5mm gypsum board ceiling on 2x2 frame, POP-jointed	m2	₦6,424	₦1,531	₦0	₦7,955
	E10	600x600 matt anti-slip porcelain floor tiles on adhesive	m2	₦17,655	₦2,252	₦0	₦19,907
	E11	400x400 ceramic floor tiles on adhesive	m2	₦8,712	₦1,883	₦0	₦10,595
	E12	20mm local polished granite flooring on mortar bed	m2	₦54,865	₦4,863	₦0	₦59,729
	E13	20mm imported marble flooring on mortar bed	m2	₦98,865	₦5,420	₦0	₦104,285
	E14	SPC vinyl click flooring on underlay	m2	₦8,100	₦737	₦0	₦8,837
	E15	100mm tile skirting on adhesive	m	₦2,340	₦368	₦0	₦2,709
	E16	Sealer + skim + 3 coats silk emulsion to internal walls	m2	₦2,286	₦876	₦0	₦3,162
	E17	Knot, prime & 3 coats gloss to wood or metal	m2	₦2,698	₦921	₦0	₦3,620
	E18	Sand-textured coating + 2 coats weathershield, external	m2	₦3,832	₦1,240	₦0	₦5,073
	E19	POP screeding (skimming) to walls/ceilings	m2	₦1,134	₦827	₦0	₦1,961
	E20	Plain POP false ceiling on 2x2 timber frame	m2	₦5,770	₦2,595	₦0	₦8,366
	E21	PVC ceiling panels on 2x2 frame	m2	₦7,733	₦1,003	₦0	₦8,736
	E22	600x600 acoustic ceiling tiles on exposed T-grid	m2	₦13,125	₦1,003	₦0	₦14,128
	E23	POP cornice	m	₦2,889	₦475	₦0	₦3,364
	E24	Natural stone wall cladding on adhesive	m2	₦24,480	₦2,800	₦0	₦27,280
	E25	2-coat epoxy floor coating	m2	₦5,985	₦614	₦0	₦6,599
	E26	8mm laminate flooring on underlay	m2	₦9,720	₦835	₦0	₦10,555
	E27	Carpet tiles on adhesive	m2	₦14,700	₦614	₦0	₦15,314
	E28	Gypsum drywall partition, 12.5mm board both sides on metal studs	m2	₦12,316	₦2,243	₦0	₦14,560
	E29	Raised access floor 600x600 on adjustable pedestals	m2	₦108,892	₦1,212	₦0	₦110,104
	E30	Terrazzo floor 25mm laid, ground and polished	m2	₦19,143	₦4,831	₦1,000	₦24,974
	E31	HPL toilet cubicle partition installed	nr	₦650,000	₦19,978	₦0	₦669,978
	E32	Roller blind supplied and fixed	m2	₦22,000	₦884	₦0	₦22,884
	E33	Hardwood parquet laid on adhesive, sanded and sealed	m2	₦32,730	₦3,128	₦500	₦36,358
	E34	HPL exterior cladding on steel sub-frame	m2	₦147,106	₦4,110	₦0	₦151,216
	E35	Aluminium louvre system installed	m2	₦75,000	₦3,406	₦0	₦78,406
	E36	Acoustic wall panels on timber battens	m2	₦33,345	₦2,227	₦0	₦35,572
	E37	Rubber gym flooring 15mm laid	m2	₦30,870	₦737	₦0	₦31,607
	E38	Homogeneous vinyl sheet flooring, coved and welded	m2	₦23,579	₦1,474	₦0	₦25,053
	E39	Aluminium-framed glass skylight installed and sealed	m2	₦164,725	₦8,351	₦0	₦173,076
F Electrical
	F01	Lighting point: 1.5mm2 in 20mm conduit (avg 8m), switch share, LED downlight	pt	₦24,660	₦4,372	₦0	₦29,032
	F02	13A socket point: 2.5mm2 in 20mm conduit (avg 10m), twin socket	pt	₦34,105	₦5,281	₦0	₦39,386
	F22	AC/cooker point: 4mm2 in 25mm conduit (avg 12m), 15A outlet	pt	₦64,190	₦6,796	₦0	₦70,986
	F23	12-way TPN distribution board with 12 MCBs, installed	nr	₦139,000	₦21,124	₦0	₦160,124
	F24	100A 4-pole manual changeover switch, installed	nr	₦75,000	₦13,591	₦0	₦88,591
	F25	16mm2 4-core armoured sub-main cable laid in trench/on tray	m	₦22,660	₦1,367	₦0	₦24,027
	F26	25mm2 4-core armoured cable laid	m	₦36,050	₦1,633	₦0	₦37,683
	F27	Earthing: copper-bonded rod, 10mm2 conductor, inspection pit	nr	₦58,458	₦11,381	₦0	₦69,839
	F28	LED panel 600x600 fitting, supply & fix	nr	₦18,000	₦1,515	₦0	₦19,515
	F29	56" ceiling fan with regulator, supply & fix	nr	₦45,000	₦4,544	₦0	₦49,544
	F30	Split AC 1.5HP inverter, supply & install (5m pipe run)	nr	₦684,125	₦21,942	₦0	₦706,068
	F31	LED street light 100W on 8m pole with concrete base, installed	nr	₦402,413	₦25,054	₦46,133	₦473,600
	F32	5kVA hybrid solar system: 8x550W, 5kVA inverter, 10kWh LiFePO4, installed	nr	₦4,888,400	₦72,050	₦0	₦4,960,450
	F33	Smoke detector, supply & fix	nr	₦12,000	₦1,515	₦0	₦13,515
F Plumbing
	F03	WC suite (mid-range), supplied, fixed & connected	nr	₦132,980	₦9,825	₦0	₦142,805
	F04	Wash hand basin with pedestal & mixer, fixed & connected	nr	₦93,978	₦7,696	₦0	₦101,674
	F05	Single-bowl stainless kitchen sink with mixer, fixed & connected	nr	₦79,975	₦7,696	₦0	₦87,671
	F06	WC suite (economy), supplied, fixed & connected	nr	₦82,980	₦9,825	₦0	₦92,805
	F07	WC one-piece (premium), supplied, fixed & connected	nr	₦357,980	₦11,217	₦0	₦369,197
	F08	Acrylic bathtub 1.7m with mixer, fixed & connected	nr	₦286,038	₦16,866	₦0	₦302,904
	F09	Shower mixer set with head & floor drain, installed	nr	₦64,990	₦9,825	₦0	₦74,815
	F10	Urinal with flush valve, fixed & connected	nr	₦124,042	₦9,825	₦0	₦133,868
	F11	Electric water heater 50L, installed	nr	₦155,775	₦9,989	₦0	₦165,764
	F12	Cold water point, 20mm PPR (avg 6m run)	pt	₦12,384	₦3,783	₦0	₦16,167
	F13	Hot water point, 25mm PPR (avg 6m run)	pt	₦15,240	₦4,339	₦0	₦19,579
	F14	Soil & waste point, uPVC 110/50mm	pt	₦20,388	₦4,912	₦0	₦25,300
	F15	2,000L tank on 6m steel stand, installed & connected	nr	₦648,325	₦14,574	₦0	₦662,899
	F16	1HP surface pump with valves, installed	nr	₦119,000	₦11,381	₦0	₦130,381
	F17	Borehole drilling in basement rock, Abuja (subcontract)	m	₦22,000	₦0	₦0	₦22,000
	F18	Complete borehole 120m: survey, drilling, casing, 1.5HP pump, tank stand & 2,000L tank	nr	₦4,167,325	₦87,115	₦0	₦4,254,440
	F19	Inspection chamber 600x600x750 in 150mm block with cover	nr	₦86,545	₦22,598	₦0	₦109,142
	F20	110mm uPVC underground drain on sand bed (excl. trench)	m	₦3,942	₦1,146	₦0	₦5,088
H Demolition
	H01	Demolish 225mm blockwork wall, stack debris on site	m2	₦0	₦1,376	₦0	₦1,376
	H02	Break up 150mm concrete slab with excavator breaker, load debris	m2	₦0	₦458	₦16,483	₦16,942
	H03	Break out reinforced concrete with compressor & breakers	m3	₦0	₦9,170	₦74,188	₦83,358
J Doors & windows
	J01	Flush door 900x2100 with frame & ironmongery, supply & fix	nr	₦111,236	₦12,281	₦0	₦123,517
	J02	Hardwood panel door with frame, lock, handles & hinges, supply & fix	nr	₦310,125	₦19,159	₦0	₦329,284
	J03	Steel security door 1200, supply & fix with grouting	nr	₦424,059	₦9,661	₦0	₦433,720
	J04	Aluminium casement window, 5mm glass & net, s&f incl. making good	m2	₦95,247	₦737	₦0	₦95,984
	J05	Aluminium sliding window, s&f incl. making good	m2	₦80,247	₦737	₦0	₦80,984
	J06	uPVC casement window, s&f incl. making good	m2	₦150,247	₦737	₦0	₦150,984
	J07	Frameless 12mm tempered glass door, s&f	m2	₦180,000	₦344	₦0	₦180,344
	J08	Stick curtain wall, tinted glass, s&f	m2	₦260,000	₦229	₦0	₦260,229
	J09	Aluminium hinged door with glazing, s&f	m2	₦110,000	₦737	₦0	₦110,737
	J10	Fire-rated steel door 1hr with closer, supply & fix	nr	₦953,708	₦9,661	₦0	₦963,369
	J11	Kitchen base cabinets with granite worktop, installed	m	₦400,000	₦9,989	₦0	₦409,989
	J12	Kitchen wall cabinets, installed	m	₦200,000	₦5,895	₦0	₦205,895
	J13	Built-in wardrobe, installed	m2	₦95,000	₦4,421	₦0	₦99,421
	J14	Steel sliding/swing gate, fabricated & installed	m2	₦86,236	₦1,801	₦0	₦88,037
K Marine & dredging
	K01	Dredge & hydraulically place sand fill by 12" CSD (in-situ m3)	m3	₦0	₦11.46	₦3,471	₦3,483
	K02	Hydraulic sand fill by 20" cutter suction dredger incl. discharge line, placed (in-situ m3)	m3	₦755	₦11.46	₦3,378	₦4,144
	K03	Hydraulic sand fill by trailing suction hopper dredger (rainbowing/pump-ashore), placed	m3	₦400	₦2.29	₦2,505	₦2,907
	K04	Spread and compact reclaimed sand in layers	m3	₦0	₦11.46	₦1,142	₦1,154
	K05	Armour rock 3-6t placed to revetment/breakwater profile	t	₦39,140	₦188	₦7,315	₦46,643
	K06	Core rock 1-500kg placed and trimmed	t	₦22,660	₦34.39	₦2,600	₦25,294
	K07	Underlayer rock 50-300kg placed	t	₦26,780	₦45.85	₦2,537	₦29,363
	K08	Geotextile under revetment laid incl. underwater placement	m2	₦2,783	₦303	₦286	₦3,372
	K09	Concrete armour unit (2m3 class) cast in C35/45 and placed	m3	₦206,477	₦8,744	₦53,281	₦268,502
	K10	Cone fender SCN1000 with frontal frame supplied and installed	nr	₦16,885,800	₦22,598	₦224,772	₦17,133,170
	K11	Mooring bollard 100t supplied and installed	nr	₦7,956,840	₦12,445	₦112,386	₦8,081,671
	K12	Crane rail A120 on grouted pads with clips	m	₦460,847	₦3,734	₦7,492	₦472,073
	K13	Floating silt curtain deployed and maintained	m	₦98,759	₦1,228	₦1,142	₦101,130
	K14	Marine steel tubular pile 762mm driven from crane barge	m	₦499,259	₦4,372	₦545,962	₦1,049,593
	K15	Bathymetric survey with survey boat	km	₦0	₦2,604	₦39,470	₦42,074
	K16	Navigation buoy supplied and moored with 20m chain and sinker	nr	₦28,911,000	₦117,900	₦2,851,700	₦31,880,600
L Railways
	L01	Standard-gauge track UIC60 on concrete sleepers (600mm c/c) incl. ballast, sub-ballast, fastenings and welds	m	₦585,103	₦7,336	₦15,451	₦607,890
	L02	Aluminothermic rail weld	nr	₦365,215	₦11,544	₦47,046	₦423,806
	L03	Turnout 1:12 UIC60 installed incl. ballast and tamping	nr	₦244,223,000	₦281,650	₦5,854,030	₦250,358,680
	L04	Ballast top-up and tamping	m	₦9,240	₦590	₦5,444	₦15,274
	L05	Friction buffer stop installed	nr	₦16,795,800	₦31,440	₦374,620	₦17,201,860
N Power distribution
	N01	33kV 1-core 240mm2 Cu XLPE cable laid in trench (per cable), with sand and warning tape	m	₦56,682	₦1,277	₦0	₦57,959
	N02	11kV 3-core 185mm2 Cu armoured cable laid in trench	m	₦112,208	₦1,654	₦0	₦113,862
	N03	33kV cable termination (3 phases) installed and tested	set	₦450,000	₦72,050	₦0	₦522,050
	N04	33kV cable straight-through joint	nr	₦650,000	₦72,378	₦0	₦722,378
	N05	33kV overhead line, ACSR 150 on 15m concrete poles at 60m spans	m	₦18,433	₦5,256	₦1,992	₦25,681
	N06	11kV ring main unit installed on concrete plinth with 3 terminations	nr	₦34,623,444	₦149,340	₦230,665	₦35,003,449
	N07	500kVA 11/0.415kV transformer installed on plinth with HV termination and 20m LV cable	nr	₦68,501,578	₦145,410	₦374,620	₦69,021,608
	N08	100kVA pole-mounted transformer on H-pole with fuses and arrester	nr	₦23,375,000	₦86,460	₦461,330	₦23,922,790
	N09	Feeder pillar 800A installed on base	nr	₦4,524,720	₦33,405	₦0	₦4,558,125
	N10	Prepaid meter single-phase installed with service cable	nr	₦106,000	₦6,059	₦0	₦112,059
	N11	132kV lattice tower steel erected	t	₦3,616,696	₦137,550	₦299,696	₦4,053,942
	N12	100kVA diesel generator installed with ATS, plinth and 15m LV cable	nr	₦34,871,144	₦91,045	₦374,620	₦35,336,809
	N13	Lightning protection system for a typical 2-storey building (6 air terminals)	nr	₦729,500	₦91,045	₦0	₦820,545
	N14	LV aerial bundled cable 3x70+54.6 on 9m concrete poles at 40m spans	m	₦15,266	₦2,391	₦1,153	₦18,810
O Oil & gas
	O01	Line pipe 8" X52, 3LPE-coated: string, weld (100% RT), field-joint coat, lower-in and tie-in in prepared trench	m	₦109,695	₦3,611	₦2,644	₦115,949
	O02	Line pipe 12" X52, 3LPE-coated: string, weld (100% RT), field-joint coat, lower-in and tie-in in prepared trench	m	₦182,567	₦4,986	₦3,571	₦191,124
	O03	Line pipe 24" X52, 3LPE-coated: string, weld (100% RT), field-joint coat, lower-in and tie-in in prepared trench	m	₦435,735	₦10,562	₦10,382	₦456,678
	O04	Pipeline trench excavation 1.0m wide x 1.5m deep by excavator, spoil alongside	m	₦0	₦344	₦4,139	₦4,483
	O05	Backfill pipeline trench with 300mm sand padding and excavated material, compacted	m	₦2,205	₦573	₦2,191	₦4,969
	O06	Hydrostatic test, dewatering and drying of 12" pipeline	m	₦280	₦156	₦116	₦552
	O07	HDD river/road crossing for 12" X52 3LPE pipeline incl. drilling fluid	m	₦199,711	₦6,018	₦186,959	₦392,688
	O08	Magnesium anode 17lb installed with cable and test post share	nr	₦171,022	₦9,498	₦0	₦180,520
	O09	Install 12" ANSI 150 gate valve with 2 weld-neck flanges, gaskets and bolting	nr	₦6,230,326	₦88,425	₦187,310	₦6,506,061
	O10	Pipeline marker post set in concrete	nr	₦46,854	₦1,719	₦0	₦48,573
	O11	Underground fuel tank 33,000L installed: excavation, sand surround, concrete anchor slab	nr	₦10,264,648	₦108,730	₦705,760	₦11,079,138
	O12	Fuel dispenser installed with 6m 2" seamless product line and electrics	nr	₦12,223,040	₦62,061	₦0	₦12,285,101
	O13	Fuel station canopy: steel frame, aluminium roof and ACP fascia	m2	₦92,700	₦11,839	₦4,620	₦109,158
	O14	Abrasive blast clean to Sa2.5 and apply 3-coat epoxy system to steelwork	m2	₦27,840	₦2,751	₦8,281	₦38,872
	O15	Radiographic testing of pipeline weld (service, incl. film)	nr	₦35,000	₦573	₦0	₦35,573
	O16	Fabricate and erect steel storage tank shell/bottom/roof, per tonne of plate	t	₦1,833,372	₦154,252	₦549,332	₦2,536,956
	O17	Install 12" pig launcher/receiver incl. tie-in welds	nr	₦84,189,000	₦256,760	₦749,240	₦85,195,000
P Piling & ground engineering
	P01	Bored cast-in-place pile 600mm dia in C30/37 concrete incl. rebar cage and drilling fluid	m	₦103,096	₦8,024	₦125,491	₦236,611
	P02	Bored cast-in-place pile 900mm dia in C30/37 concrete incl. rebar cage and drilling fluid	m	₦220,353	₦13,018	₦199,148	₦432,519
	P03	Bored cast-in-place pile 1200mm dia in C30/37 concrete incl. rebar cage and drilling fluid	m	₦372,953	₦18,012	₦291,767	₦682,733
	P04	Precast concrete pile 400x400mm supplied and driven	m	₦149,350	₦1,441	₦22,687	₦173,478
	P05	Steel tubular pile 762x14mm supplied and driven incl. splices	m	₦499,259	₦2,260	₦31,761	₦533,280
	P06	Steel sheet piling PU18, permanent, supplied and driven by vibro hammer	m2	₦215,408	₦835	₦10,947	₦227,190
	P07	Temporary sheet piling PU18 driven and extracted (30% material write-off/hire)	m2	₦62,740	₦1,376	₦21,893	₦86,008
	P08	Break down pile head 600mm and prepare starter bars	nr	₦0	₦4,667	₦27,821	₦32,488
	P09	Pile integrity test (low-strain), per pile	nr	₦30,000	₦0	₦0	₦30,000
	P10	Prefabricated vertical drains installed to 15m	m	₦392	₦11.46	₦259	₦662
	P11	Gabion box 2x1x1m filled with hand-packed stone	nr	₦79,988	₦9,416	₦13,625	₦103,028
	P12	Reno mattress 0.3m filled with stone	m2	₦17,331	₦2,702	₦0	₦20,033
	P13	Biaxial geogrid laid in fill	m2	₦3,388	₦45.85	₦0	₦3,434
	P14	HDPE geomembrane 1.5mm laid and welded (lining)	m2	₦8,154	₦226	₦38.18	₦8,418
	P15	Soil nail 25mm x 6m, drilled and grouted, with head plate	nr	₦59,561	₦6,386	₦43,790	₦109,737
	P16	Ground/rock anchor 32mm bar, drilled and grouted	m	₦13,043	₦1,572	₦27,679	₦42,294
	P17	Geosynthetic clay liner laid with overlaps	m2	₦9,919	₦57.31	₦0	₦9,976
	P18	Settlement plate installed and initial reading	nr	₦85,000	₦18,668	₦0	₦103,668
	P19	Non-woven geotextile 400g/m2 laid as separator/filter	m2	₦2,662	₦34.39	₦0	₦2,696
Q Bridges & heavy structures
	Q01	Post-tensioning: 12x15.2mm tendons supplied, placed, stressed and grouted	t	₦7,318,681	₦196,500	₦318,990	₦7,834,171
	Q02	Laminated elastomeric bearing supplied and installed	dm3	₦4,106	₦237	₦0	₦4,343
	Q03	Pot bearing 2,000kN supplied, installed and grouted	nr	₦7,150,360	₦15,065	₦112,386	₦7,277,811
	Q04	Strip-seal expansion joint with C40 nosing and anchorage steel	m	₦651,369	₦7,696	₦0	₦659,065
	Q05	Galvanised steel bridge parapet railing installed	m	₦126,180	₦3,504	₦0	₦129,684
	Q06	Precast pre-tensioned I-girder (25m class) supplied and erected	m	₦650,000	₦1,244	₦42,099	₦693,343
	Q07	Bridge deck waterproofing membrane on primed deck	m2	₦12,000	₦393	₦0	₦12,393
	Q08	C40/50 ready-mix concrete in bridge deck placed by boom pump	m3	₦214,200	₦6,354	₦8,501	₦229,055
	Q09	Aluminium system formwork to slab soffit (1 month hire per use)	m2	₦4,631	₦2,243	₦0	₦6,875
	Q10	Epoxy-coated reinforcement cut, bent and fixed	t	₦1,435,140	₦91,700	₦0	₦1,526,840
	Q11	Deck drainage scupper installed	nr	₦85,000	₦7,205	₦0	₦92,205
	Q12	Heavy-duty shoring tower, per tower per month incl. erect and dismantle	nr	₦35,000	₦13,755	₦0	₦48,755
	Q13	Modular expansion joint installed with nosing concrete and anchorage	m	₦2,751,559	₦18,340	₦37,462	₦2,807,361
R Roads & external
	G01	60mm interlocking paving on 50mm sand bed, compacted	m2	₦9,534	₦1,433	₦202	₦11,169
	G02	80mm interlocking paving on 50mm sand bed, compacted	m2	₦11,634	₦1,554	₦202	₦13,390
	R01	Scarify, water & compact subgrade to 95% MDD	m2	₦0	₦22.93	₦554	₦577
	R02	Laterite sub-base, spread & compacted in layers (compacted volume)	m3	₦9,896	₦229	₦3,502	₦13,628
	R03	Crushed stone base course, compacted (compacted volume)	m3	₦30,608	₦287	₦3,748	₦34,642
	R04	Prime coat MC-30 at 1.0 L/m2	m2	₦1,522	₦11.46	₦119	₦1,653
	R05	Tack coat (emulsion) at 0.3 L/m2	m2	₦346	₦5.73	₦67.59	₦420
	R06	Asphalt wearing course 50mm, laid & compacted	m2	₦19,364	₦58.95	₦1,058	₦20,481
	R07	Asphalt binder course 60mm, laid & compacted	m2	₦22,075	₦58.95	₦1,157	₦23,291
	R08	Precast road kerb 900x300x150 on concrete bed & haunch	m	₦15,738	₦1,670	₦0	₦17,408
	R09	Precast 600mm U-drain with cover, laid on concrete bed	m	₦59,561	₦2,374	₦5,767	₦67,702
	R10	In-situ RC drain 600x600 internal, 150mm walls & base, incl. excavation, formwork & rebar	m	₦80,967	₦19,306	₦1,898	₦102,171
	R11	900mm precast culvert pipe laid with 1:3:6 surround	m	₦187,443	₦5,895	₦20,696	₦214,035
	R12	Thermoplastic road marking, 100mm line	m	₦662	₦11.46	₦38.18	₦711
	R13	Chain-link fence 1.8m on angle posts @3m with 3 lines barbed wire	m	₦10,925	₦1,818	₦0	₦12,743
	R14	225mm block fence wall 2.4m high incl. foundation, piers, plaster both sides & razor wire	m	₦65,446	₦17,710	₦0	₦83,156
	R16	Carpet grass laid on 100mm topsoil, watered	m2	₦2,422	₦368	₦0	₦2,790
	R17	Cement-stabilised base 150mm (5% cement) mixed in place and compacted	m2	₦5,181	₦34.39	₦1,442	₦6,657
	R18	Double surface dressing with emulsion and 10/14mm chippings	m2	₦3,620	₦22.93	₦275	₦3,918
	R19	Jointed concrete pavement C35/45 250mm with dowels, tie bars and sealed joints	m2	₦54,524	₦477	₦5,338	₦60,339
	R20	Asphalt base course 60mm laid and compacted	m2	₦21,058	₦58.95	₦1,157	₦22,274
	R21	HDPE twin-wall culvert 600mm laid on and surrounded with sand	m	₦59,590	₦2,636	₦9,084	₦71,310
	R22	Precast box culvert 2x2m laid on blinding	m	₦638,250	₦8,515	₦151,614	₦798,379
	R23	Precast concrete safety barrier installed	m	₦96,900	₦458	₦7,689	₦105,047
	R24	Solar street light 60W on 6m pole with concrete base	nr	₦437,360	₦13,673	₦23,066	₦474,100
	R25	Traffic signal installation, 4-way junction	set	₦23,370,760	₦100,215	₦230,665	₦23,701,640
	R26	Retro-reflective road sign on galvanised post with concrete base	m2	₦131,380	₦4,912	₦0	₦136,292
	R27	Cold mill existing asphalt 50mm and remove	m2	₦0	₦11.46	₦1,980	₦1,992
	R28	Rubber speed hump installed	m	₦39,480	₦573	₦0	₦40,053
	R29	Road marking with paint, 100mm line	m	₦179	₦22.93	₦31.79	₦233
	R30	Gabion retaining wall (2x1x1 boxes) incl. geotextile backing	m3	₦54,842	₦9,416	₦13,625	₦77,882
S Steelwork
	S01	Structural steel UB/UC frame, fabricated, primed & erected	t	₦1,595,190	₦221,062	₦711,612	₦2,527,864
	S02	Light steel roof trusses (angle/SHS), fabricated, primed & erected	t	₦1,603,500	₦178,488	₦649,120	₦2,431,108
	S03	Galvanised Z-purlin 150mm fixed to trusses	m	₦8,941	₦606	₦0	₦9,547
	S04	Steel handrail/balustrade 1m high, 2" pipe & 25mm SHS, painted	m	₦26,250	₦9,334	₦0	₦35,583
	S05	Wrought-iron burglary-proof to windows, supply & fix	m2	₦35,000	₦229	₦0	₦35,229
V Water & sewerage
	V01	HDPE PE100 SDR17 pipe 110mm laid and butt-fused in trench on sand bed	m	₦9,466	₦678	₦343	₦10,487
	V02	HDPE PE100 SDR17 pipe 160mm laid and butt-fused in trench on sand bed	m	₦19,596	₦904	₦458	₦20,958
	V03	HDPE PE100 SDR17 pipe 250mm laid and butt-fused in trench on sand bed	m	₦47,150	₦1,384	₦2,049	₦50,583
	V04	HDPE PE100 SDR17 pipe 400mm laid and butt-fused in trench on sand bed	m	₦119,536	₦2,145	₦3,095	₦124,777
	V05	Ductile iron pipe DN150 laid in trench on sand bed	m	₦52,905	₦1,244	₦1,816	₦55,966
	V06	Ductile iron pipe DN300 laid in trench on sand bed	m	₦119,713	₦2,121	₦3,028	₦124,862
	V07	uPVC sewer pipe 200mm laid on granular bed	m	₦15,811	₦1,146	₦0	₦16,957
	V08	DI gate valve DN150 installed in block chamber with cover	nr	₦812,681	₦30,130	₦0	₦842,811
	V09	Pillar fire hydrant with isolating valve installed	nr	₦1,710,602	₦23,580	₦0	₦1,734,182
	V10	Bulk water meter DN100 with 2 valves in chamber	nr	₦2,771,484	₦46,014	₦0	₦2,817,498
	V11	Domestic water connection 15mm with meter and stopcock	nr	₦59,820	₦11,790	₦0	₦71,610
	V12	Precast manhole 1200mm dia, 2m deep, with D400 cover	nr	₦601,528	₦28,492	₦224,332	₦854,353
	V13	Two-chamber septic tank (10m3) in solid blockwork with RC cover, and soakaway	nr	₦1,830,704	₦252,830	₦272,500	₦2,356,034
	V14	GRP sectional water tank on steel base frame, installed	m3	₦373,978	₦8,253	₦0	₦382,232
	V15	Package sewage treatment plant 50m3/day installed on concrete base	nr	₦91,585,500	₦252,830	₦749,240	₦92,587,570
	V16	Submersible pump 5.5HP installed in borehole with riser and cable	nr	₦1,465,400	₦49,616	₦0	₦1,515,016
	V17	Rapid gravity filter media (graded sand) placed	m3	₦58,800	₦2,292	₦0	₦61,093
	V18	Butterfly valve DN300 installed	nr	₦1,213,030	₦23,580	₦92,266	₦1,328,876
W Waterproofing
	W01	4mm torch-on bitumen membrane on primed concrete slab	m2	₦6,418	₦1,146	₦0	₦7,564
	W02	Cementitious waterproofing, 2 coats, to wet areas/tanks	m2	₦7,219	₦655	₦0	₦7,874
	W03	2 coats bituminous paint to substructure walls	m2	₦1,444	₦172	₦0	₦1,616
	W04	Polyurethane liquid membrane to roof/balcony	m2	₦14,175	₦786	₦0	₦14,961
X Fire, HVAC, lifts & ICT
	X01	Addressable smoke detection point with 15m FP cable in conduit	pt	₦116,729	₦6,878	₦0	₦123,606
	X02	Addressable fire alarm panel 2-loop installed and commissioned	nr	₦6,531,700	₦65,500	₦0	₦6,597,200
	X03	Manual call point with 15m FP cable in conduit	nr	₦107,398	₦4,912	₦0	₦112,310
	X04	Sounder-beacon with 15m FP cable in conduit	nr	₦116,729	₦4,912	₦0	₦121,642
	X05	Sprinkler head with 3m 1" galvanised branch pipe and hangers	nr	₦27,621	₦5,649	₦0	₦33,270
	X06	Fire hose reel cabinet installed with 12m 1" supply	nr	₦507,240	₦13,428	₦0	₦520,667
	X07	Dry powder extinguisher 9kg wall-mounted with sign	nr	₦54,000	₦344	₦0	₦54,344
	X08	Fire pump set 500gpm installed on base and commissioned	set	₦71,499,996	₦229,905	₦374,620	₦72,104,521
	X09	VRF air-conditioning per HP installed (outdoor, cassette share, piping, refrigerant)	HP	₦2,149,508	₦15,392	₦0	₦2,164,900
	X10	Ceiling cassette split AC 3HP installed with 6m piping	nr	₦1,890,950	₦29,639	₦0	₦1,920,589
	X11	Galvanised ductwork with insulation installed	m2	₦31,955	₦3,537	₦0	₦35,492
	X12	Ceiling diffuser installed and balanced	nr	₦45,000	₦3,275	₦0	₦48,275
	X13	Passenger lift 8-person 5 stops incl. builder's attendance	nr	₦85,894,640	₦45,850	₦0	₦85,940,490
	X14	Escalator 4.5m rise incl. builder's attendance and lifting	nr	₦177,289,000	₦68,775	₦1,322,660	₦178,680,435
	X15	Cat6 data point (avg 30m) with outlet and patch panel share	pt	₦25,367	₦5,404	₦0	₦30,770
	X16	IP CCTV camera installed with 25m Cat6 and NVR share	nr	₦106,180	₦7,205	₦0	₦113,384
	X17	Access-controlled door (reader, maglock, exit button)	nr	₦354,988	₦27,182	₦0	₦382,170
	X18	Solar water heater 200L installed and connected	nr	₦867,325	₦26,855	₦0	₦894,180
	X19	Air-cooled chiller per TR installed	TR	₦1,399,650	₦15,392	₦8,818	₦1,423,861
	X20	Goods lift 1000kg 3 stops incl. builder's attendance	nr	₦97,042,400	₦45,850	₦0	₦97,088,250
Y Industrial buildings
	Y01	PU sandwich roof panel 50mm fixed to purlins incl. flashings	m2	₦37,212	₦1,015	₦1,090	₦39,318
	Y02	PU sandwich wall panel 50mm fixed to rails	m2	₦32,687	₦1,146	₦1,246	₦35,079
	Y03	Galvanised rolling shutter (manual) installed	m2	₦55,000	₦3,275	₦0	₦58,275
	Y04	Insulated sectional door 4x4m motorised, installed	nr	₦7,091,560	₦44,868	₦0	₦7,136,428
	Y05	Overhead crane 10t x 20m span installed incl. 80m crane rail	nr	₦124,602,442	₦426,405	₦2,645,320	₦127,674,167
	Y06	Dry-shake floor hardener (5kg/m2) power-floated into slab	m2	₦6,300	₦295	₦129	₦6,724
	Y07	Cold-room PU panel 100mm installed	m2	₦113,162	₦2,030	₦0	₦115,192
	Y08	Pre-engineered steel building frame (approx. 35kg/m2), primed and erected	m2	₦54,989	₦5,895	₦4,295	₦65,179
	Y09	Hydraulic dock leveller installed in pit	nr	₦10,516,550	₦44,868	₦0	₦10,561,418
Z Site, testing & surveys
	Z01	Concrete cube test, set of 3 incl. sampling	set	₦15,000	₦573	₦0	₦15,573
	Z02	Geotechnical borehole with SPT (service)	m	₦35,000	₦0	₦0	₦35,000
	Z03	Cone penetration test (service)	m	₦18,000	₦0	₦0	₦18,000
	Z04	Plate load test incl. reaction load	nr	₦450,000	₦0	₦272,500	₦722,500
	Z05	Static pile load test up to 300t incl. attendance	nr	₦8,500,000	₦27,510	₦1,498,480	₦10,025,990
	Z06	High-strain dynamic pile test (PDA)	nr	₦650,000	₦0	₦0	₦650,000
	Z07	Topographic survey with total station (in-house)	ha	₦0	₦12,071	₦7,500	₦19,571
	Z08	Setting out with surveyor and 2 chainmen	day	₦0	₦40,237	₦25,000	₦65,237
	Z09	Site hoarding 2.4m, corrugated sheets on timber posts, painted	m	₦17,361	₦3,930	₦0	₦21,291
	Z10	Field density test (sand replacement)	nr	₦15,000	₦0	₦0	₦15,000
	Z11	CBR test	nr	₦30,000	₦0	₦0	₦30,000
	Z12	Rebar tensile and bend test	nr	₦25,000	₦0	₦0	₦25,000
	Z13	Ultrasonic weld test, per joint	nr	₦20,000	₦0	₦0	₦20,000
	Z14	Asphalt core and extraction test	nr	₦40,000	₦0	₦0	₦40,000
	Z15	Water quality analysis (full suite)	nr	₦85,000	₦0	₦0	₦85,000