Section 6.
Bill of Quantities
BILL OF QUANTITY/SPECIFICATION FOR THE
CONSTRUCTION OF A BLOCK OF THREE CLASSROOMS WITH
OFFICE AND SIX COMPARTMENTS VIP TOILETS IN MOKWA
LGA, NIGER STATE
ITEM DESCRIPTION QTY UNIT RATE AMOUNT
BILL NO 1: PRELIMINARIES
Project signboards as directed by the
100,000
A Engineer
B Allow for Insurance cover 200,000
Allow for progress and
207,000
C comprehensive completion reports
Mobilisation of Equipment, materials
and personnel to site and
350,000
demobilisation of the same after
D completion
E Allowance for Project Management 500,000
Allow for Project Vehicle (Mikano
ZNA Rich 6 Luxury trim double cab
Pickup truck - 4WD) 2400cc, 5
speeds MT, leather seats, power
windows, fog lights, ABS, EBD,
27,750,000
Alloy wheels, multifunction steering
wheel, bluetooth, radio with USB &
AUX, Armrest, Mud guards, Side
steps, Rear cargo Berliner, Electric
F Ac, 7 inch touch screen, ESP.
Carried to Collection 29,107,000
ITEM DESCRIPTION QTY UNIT RATE AMOUNT
ELEMENT NR 1:
SUBSTRUCTURE (ALL
PROVISIONAL)
Excavation and Fillings
site preparation, clearing site of
A
Vegetation such as bushes
shrub, under growth, hedges and tree
262 sq.m 20.00 5,240.00
strump 600m griths
Excavate top soil for preservation,
maximum depth not exceeding
B 262 sq.m 350.00 91,700.00
150mm commencing from ground
level
Excavate to reduce level maximum
C cub.m 350.00 23,450.00
depth not exceeding 2.00m 67
Deposite top soil excavated material
D 52 cub.m 150.00 7,800.00
on site in soil heaps for re-use
Excavate trenches for foundation
width exceeding 0.30m, maximum
E 120 cub.m 1,500.00 180,000.00
depth not exceeding 2.00m
commencing from reduced level
Excavate pits to receive column bases
F 16 cub.m 1,500.00 24,000.00
not exceeding 2.00m
Remove surplus excavated materials
G 44 cub.m 550.00 24,200.00
away from site
Allow for keeping excavation free
H Item 30,000.00
from general water
Backfill with selected excavated
J materials around foundation trenches 65 cub.m 650.00 42,250.00
and pits
Filling to make up levels average
thickness exceeding 250mm laterite
materials obtained off site,
85 cub.m 3,258.00 276,930.00
well compacted and consolidated in
150mm layers and blinded on top with
K fine sand
150mm thick approved rock laterite
L hardcore filling under floor slab well 62 Sq.m 4,500.00 279,000.00
rammed and compacted
Surface treatment applying "Dieldrex
M 20" anti-termite solution to surface of 276 Sq.m 220.00 60,720.00
excavation.
Plain in situ concrete (1:3:6-38mm
aggregate) developing minimum
15N/sq.mm works strengt at 28days
Blinding beds, 100mm thickness 28,835.70 374,864.10
N (1:10mm all in aggregate 13 cub.m
Reinforced in-site concrete (1:2:4-
20mm aggregate grade 25 with a
minimum cement content of
350kg/m3 and work strength of
25N/sq.mm at 28 days
31,000.00 248,000.00
O Column bases 8 cub.m
31,000.00 434,000.00
P Columns 14 cub.m
Foundations footing (Strip 31,000.00 651,000.00
Q foundation) 21 cub.m
Carried to Collection 2,753,154.10
ITEM DESCRIPTION QTY UNIT RATE AMOUNT
Reinforced in-site concrete (1:2:4-
20mm aggregate) grade
25 with a minimum cement content
of 350kg/m3 and work
strength of 25N/sq.mm at 28 days
A
cub.m 31,000.00 1,798,000.00
150mm thick concrete oversite 58
Formwork
Provide plywood formwork of
various smooth
surfaces to
B Sides of Columns bases/columns in
sq.m 3,000.00 171,000.00
substructure 57
C Steps 15 sq.m 3,000.00 45,000.00
D Edges of concrete bed not exceeding
lin.m 3,000.00 273,000.00
250mm high 91
Reinforcement for In situ concrete
High tensile bars to BS 4449
straight and bent
E 8-20mm diameter bar in columns
Kg 480.00 587,040.00
bases and columns 1,223
Steel fabric reinforcement to BS
4483 ref. A142 weighing
2.22kg/m2 (measured net) in:
F Foundation slab 0 sq.m
BLOCK WORK
Hollow sandcrete block work filled
withh weak concrete cement mortar
{1:3}
G sq.m 2,500.00 677,500.00
225mm wall 271
Clear Polythene sheet damp proof
memrane
H 0.26mm Polythene damp proof
membrane laid with veited joints on
and including 50mm layer of fine
sq.m 220.00 85,360.00
sand (measured net) 388
Plastered/Rendered/Result cast
coating 15mm thick
thick cement sand (1:4) Smooth
rendering to general surface
Wall externally width exceeding
sq.m 1,350.00 153,900.00
J 300mm wide 114
Collection 3,790,800.00
ITEM DESCRIPTION QTY UNIT RATE AMOUNT
Painting/Clear finishing
Prepare prime and apply one coat
primer and two finishing
coat of Finecoat emulsion paint on
15mm cement and
sand render wall
A Ditto externally 114 sq.m 750.00 85,500.00
Dicts and Drains
Allows a provisional sum of N50,000
50,000.00
B for Ducts and Drains in Substructure Sum
Carried to Collection Below 135,500.00
COLLECTION
Page No. HYPPADEC/CLRM/1 2,753,154.10
Page No. HYPPADEC/CLRM/2 3,790,800.00
Page No. HYPPADEC/CLRM/3 135,500.00
SUBSTRUCTURE
Carried to Summary 6,679,454.10
ITEM DESCRIPTION QTY UNIT RATE AMOUNT
ELEMENTS No. 2 FRAME
CONCRETE WORK
Reinforced in-situ concrete (1:2:4-20mm
aggregate) grade 25
with a minimum cement content of
350kg/m3 and work strength
of 25N/sq.mm at 28 days
cub.m 28,000.00 336,000.00
A Columns 12
cub.m 28,000.00 196,000.00
B Beams/Roof Beams 7
cub.m 28,000.00 560,000.00
C Lintels 20
REINFORCEMENT
(APPROVAL)
High vield tensile bars to BS 4449 in
straight and bend
position in columns, beams, lintel,
facia and slabs
8 - 16mm diameter bar in columns,,
kg 450.00 472,500.00
D roof beam and lintels 1,050
FORMWORK
Provide plywood formwork of
various sizes to provide smooth
surfaces to
E Sides of Columns 165 sq.m 3,000.00 495,000.00
F Sides and softs of Roof Beams 45 sq.mm 3,000.00 135,000.00
G Ditto Lintels 71 sq.m 3,000.00 213,000.00
ELEMENTS NO.2 FRAMES
Carried to Summary 2,407,500.00
ITEM DESCRIPTION QTY UNIT RATE AMOUNT
ELEMENT NO.3
EXTERNAL AND INTERNAL
WALLS
BLOCK WORKS
Hollows sandcrete blockwork in
cement and
sand mortar (1:4)
A 225mm thick wall 435 sq.m 4,200.00 1,827,000.00
ELEMENT NO.3 EXTERNAL
AND INTERNAL WALLS
Carried to Summary 1,827,000.00
ELEMENT No.4 ROOF
ROOF TRUSSES
The following insawn and treated
hardwood
Timber roof trusses in
A 50 x 150mm Rafter 202 lin.m 450.00 90,900.00
B Ditto tie beam 170 lin.m 450.00 76,500.00
C 50 x 100mm struts 260 lin.m 500.00 130,000.00
D 50 x 75mm purlins 340 lin.m 300.00 102,000.00
E 50 x 50mm Noggins 995 lin.m 350.00 348,250.00
F 50 x 75mm wall plate 146 lin.m 488.00 71,248.00
G 300 x 25mm wrought fascia board 97 lin.m 2,000.00 194,000.00
H Fabrication and installation of 130mm
x 70mm I beam section along the
mid point of the shorter span of the
building which will carry the weight
of the roof trusses
ITEM DESCRIPTION QTY UNIT RATE AMOUNT
STRONG ALUMINIUM LONG
SPAN ROOF COVERING
(0.55mm gauge)
0.55mm oven baked or strong
aluminium corrugated roofing
sheets with plain alocroms finish
fixed in accordance with
manufacturers instruction and
supervising Engineers
Certification
J Roofing 582 sq.m 4,500.00 2,619,000.00
K Ridge capping 300mm girth 97 lin.m 1,950.00 189,150.00
ELEMENT NO 4 ROOF 3,821,048.00
Carried to summary
ELEMENT NO 5 WINDOWS AND
DOORS
ALUMINIUM CASEMENT
WINDOWS
Supply and fix aluminium casement
windows of tinted glass
and encased in
chromium framing including
cutting and pinning lugs to
concrete or block work
surrounded and bedded frame in
cement and sand mortar
(1:6) and pointing
internally and externally as shown
on architect's approval
A
Nr 65,000.00 1,105,000.00
Windows size 1500 x 1200mm high 17
Nr 15,000.00 90,000.00
B Window size 600 x 600mm high 6
ITEM DESCRIPTION QTY UNIT RATE AMOUNT
STEEL DOORS
Supply and fix Chaka Plate steel
door encased in steel
framing with stays looks etc, on
metal frame including and
pinning lugs to concrete or
block work surrounded and bedded
frame in cement and
sand mortar (1:6) and
pointing internally and externally
as shown to Architect's
approval
Nr 60,000.00 180,000.00
C Doors size 1200 x 2100mm high 3
Nr 42,000.00 42,000.00
D Door size 900 x 210mm high 1
ELEMENT NO. 5 WINDOWS
AND DOORS
Carried to Summary 1,417,000.00
ELEMENT NO.6 FINISHING
WALL FINISHINGS
Rendering
15mm thick cement and sand (1:3)
rendering smooth and finished fair
on:
A Walls internally and externally 397 sq.m 1,300.00 516,100.00
B Sides of columns 52 sq.m 1,100.00 57,200.00
Sides of reveal not exceeding 100mm
lin.m 670.00 22,780.00
C wide 34
D Simply of 1 no magnetic board
4.80mm X 1.20mm high with 3 sets sum 45,000.00 45,000.00
of marker
FLOOR FINISHING
Terrazo floor finish with 1 inch
ebonite dividing strip laid
to flush with render on concrete
floor slab with HYPPADEC
logo to Architects specification on:
A Floor 213 sq.m 4,500.00 958,500.00
40mm cement and sand screeded
bed trowlled
smooth on floor
B Floor screed 67 sq.m 3,200.00 214,400.00
CEILING FINISHING
SUSPENDED CEILING
Supply deliver and fix PVC ceiling
C board fixed to 600 x 600mm noggins
complete
all necessary accessories in
accordance with manufacturer's
fixing
details
C Ceiling linning 309 sq.m 3,000.00 927,000.00
Carried to Collection
COLLECTION
Page No. HYPPADEC/CLRM/7
Page No. HYPPADEC/CLRM/8
ELEMENT NO. 6 FINISHING 2,099,900.00
Carried to Summary
ITEM DESCRIPTION QTY UNIT RATE AMOUNT
ELEMENT No. 7 ELECTRICAL
INSTALLATION
ELECTRICAL INSTALLATION
Allow a provisional sum of
200,000.00
A N200,000.00 (Two hundred thousand Sum
naira only) for all Electrical
installation and fittings to be
expended as
instructed by the main consultant
Electrical Installation Carried to
Summary
ELEMENT NO. 8 PAINTING AND
DECORATION
Prepare and apply one coat primer
and two finishing
coat of emusion paint reference
code 3-033
A Walls internally and externally 605 sq.m 1,500.00 907,500.00
B Sides of Columns 92 sq.m 1,200.00 110,400.00
Sides of reveal not exceeding 100mm
lin.m 500.00 86,000.00
C wide 172
Knot, prime, stop and apply 3 coats of
Approval gloss paint on
D Fascia board 143 sq.m 950.00 135,850.00
PAINTING AND DECORATION
Carried to Summary 1,239,750.00
ITEM DESCRIPTION QTY UNIT RATE AMOUNT
SUMMARY
A ELEMENT NO.1 SUBSTRUCTURE 6,679,454.10
B ELEMENT NO. 2 FRAMES 2,407,500.00
ELEMENT NO. 3 EXTERNAL AND
1,827,000.00
C INTERNAL WALLS
D ELEMENT NO. 4 ROOF 3,821,048.00
ELEMENT NO. 5 WINDOWS AND
1,417,000.00
E DOORS
F ELEMENT NO. 6 FINISHING 2,099,900.00
ELEMENT NO. 7 ELECTRICAL
200,000.00
G INSTALLATION
ELEMENT NO. 8 PAINTING AND
1,239,750.00
H DECORATION
GRAND TOTAL FOR THREE (3)
CLASSROOMS BLOCK WITH
OFFICE
CARRIED TO GENERAL
19,691,652.10
SUMMARY
PROPOSED 6 COMPARTMENT
VIP TOILETS
ITEM DECRIPTION QTY UNIT RATE AMOUNT
PROPOSED CONSTRUCTION OF 6
COMPARTMENT VIP TOILET
ELEMENT No. 1
SUBSTRUCTURE (All Provisional)
site preparation, clearing site of
Vegetation such as bushes shrub,
A under
growth, hedges and tree strump 600m
sq.m 250.00 8,000.00
griths 32
Excavate top soil for preservation,
maximum depth not exceeding
B 150mm
commencing from ground level 32 sq.m 350.00 11,200.00
Excavate to reduce level maximum
cub.m 350.00 2,100.00
C depth not exceeding 2.00m 6
Deposite top soil excavated material
cub.m 150.00 900.00
D on site in soil heaps for reuse 6
excavate trenches for foundation
cub.m 1,500.00 9,000.00
E width exceeding 0.30m, maximum 6
depth not exceeding 2.00m
commencing from reduced level
Excavate pits to receive column bases
cub.m 1,500.00 3,000.00
F not exceeding 2.00m 2
Remove surplus excavated materials
cub.m 850.00 5,100.00
G away from site 6
Allow for keeping excavation free
Item 45,000.00
H from general water
Backfill with selected excavated
sub.m 1,000.00 2,000.00
J materials around foundation trenches 2
and Pits
Filling to make up levels average
sub.m 3,258.00 13,032.00
K thickness exceeding 250mm laterite 4
materials obtained off site, well
compacted and consolidated in
150mm
layers and blinded on top with fire
sand
150mm thick approved rock laterite
Sq.m 4,500.00 63,000.00
L hardcore filling under floor slab well 14
rammed and compacted
Surface treatment applying "Dieldrex
Sq.m 220.00 12,760.00
M 20" anti-termite solution to surface 58
of Excavation
ITEM DESCRIPTION QTY UNIT RATE AMOUNT
Plain in situ concrete (1:3:6-38mm
aggregate) developing
minimum
15mm/sq.mm works strenght at 28
days
Blinding beds, 100mm thickness
Sq.m 6,854.00 27,416.00
N (1:10mm all in aggregate 4
Reinforced in-site concrete (1:2:4-
20mm aggregate grade
25 with a minimum cement content
of 350kg/m3 and work
strength of 25N/sq.mm at 28 days
cub.m 45,000.00 45,000.00
O Column bases 1
cub.m 45,000.00 45,000.00
P Columns 1
cub.m 45,000.00 90,000.00
Q Foundation footing 2
Carried to Collection 382,508.00
Reinforced in-site concrete (1:2:4-
20mm aggregate) grade
25 with a minimum cement content
of 350kg/m3 and work
strength of 25N/sq.mm at 28 days
sub.m 45,000.00 315,000.00
A 150mm thick concrete oversite 7
Formwork
Provide plywood formwork of
various sizes to provide smooth
surfaces to
B Sides of Columns 2 sq.m 3,500.00 7,000.00
C Steps 3 sq.m 3,500.00 10,500.00
Edges of concrete bed not exceeding
lin.m 2,500.00 30,000.00
D 250mm high 12
ITEM DESCRIPTION QTY UNIT RATE AMOUNT
Reinforcement for insite concrete
High tensile bars to BS 4449
straight and bent
8-20mm diameter bar in columns
Kg 550.00 26,400.00
E bases and columns 48
Steel fabric reinforcement to BS
4483 ref. A142 weighing
2.22kg/m2 (measured net) in:
F Foundation slab 0 sq.m
BLOCK WORK
Hollow sandcrete block work filled
with weak concrete in
cement mortar (1:3)
G 230mm wall 28 sq.m 4,500.00 126,000.00
Clear Polythene sheet damp proof
membrane
0.26mm Polythene damp proof
membrane laid with vieted joints on
H and
including 50mm layer of fine sand
sq.m 220.00 4,400.00
(measured net) 20
Plastered/Rendered/Rought cast
coating 15mm thick cement
and sand (1:4) Smooth rendering to
general surface
Wall externally width exceeding
sq.m 1,200.00 33,600.00
J 300mm wide 28
Collection 552,900.00
ITEM DESCRIPTION QTY UNIT RATE AMOUNT
Painting/Clear finishing
Prepare prime and apply one coat
primer and two finishing
coats of emusion paint on 15mm
cement and sand render
wall
A Ditto externally 28 sq.m 750.00 21,000.00
Dicts and Drains
Allow a provisional sum of N5, 000
5,000.00
B for Ducts and Drains in Sum
Substructure
Additional Foundation
Allow a provisional sum of N10,000
10,000.00
C for additional foundatioon Sum
Carried to Collection Below
COLLECTION 36,000.00
Page No. HYPPADEC/TOI/1 382,508.00
Page No. HYPPADEC/TOI/2 552,900.00
Page No. HYPPADEC/TOI/3 36,000.00
SUBSTRUCTURE Carried to
971,408.00
Summary
ITEM DESCRIPTION QTY UNIT RATE AMOUNT
ELEMENT No. 2 FRAME
CONCRETE WORK
Reinforced in-situ concrete (1:2:4-
20mm aggregate) grade
25 with a minimum cement content
of 350kg/m3 and work
srength of 25N/sq.m at 28 days
cub.m 46,741.67 46,741.67
A Columns 1
sub.m 46,862.36 46,862.36
B Roof Beams 1
Cub.m 46,587.00 93,174.00
C Lintels 2
REINFORCEMENT
(PROVISIONAL)
High yeild tensile steel bars to BS
4449 in straight and bend
position in columns, beams, lintel,
facia and slabs
8-16mm diameter bar in columns,
kg 650.00 113,100.00
D roof beam and lintels 174
FORMWORK
Provide plywood formwrok of
various sizes to provide smooth
surfaces to
E Sides to Columns 34 sq.m 3,000.00 102,000.00
F Sides and softs of Roof Beams 24 sq.mm 3,000.00 72,000.00
G Ditto Lintels 8 sq.m 3,000.00 24,000.00
ELEMENTS O.2 FRAMES
Carried to Summary 497,878.03
ITEM DESCRIPTION QTY UNIT RATE AMOUNT
ELEMENT NO. 3
EXTERNAL AND INTERNAL
WORKS
BLOCK WORK
Hollow sandcrete blockwork in
cement and
sand mortar (1:4)
A 225mm thick wall 165 sq.m 4,000.00 660,000.00
ELEMENT NO.3 EXTERNAL AN
D INTERNAL WALLS
Carried to Summary 660,000.00
ELEMENT No.4 ROOF
ROOF TRUSSES
The following insawn and treated
hardwood
Timber roof trusses in
A 50 x 150mm Rafter 102 lin.m 688.00 70,176.00
B Ditto tie beam 32 lin.m 688.00 22,016.00
C 50 x 100mm stuts 60 lin.m 520.00 31,200.00
D 50 x 75mm purlins 150 lin.m 480.00 72,000.00
E 50 x 50mm Noggins 234 lin.m 380.00 88,920.00
F 50 x 75mm wall plate 36 lin.m 488.00 17,568.00
G 300 x 25mm wrought fascia board 44 lin.m 1,850.00 81,400.00
ITEM DESCRIPTION QTY UNIT RATE AMOUNT
STRONG ALUMINIUM LONG
SPAN ROOF COVERING
(0.55mm
gauge
0.55mm oven baked or strong
aluminium corrugated roofing
sheets with plain alocroms finish in
accordance with
manufacturers instruction and
Supervising Engineers
Certification
H Roofing 68 sq.m 4,000.00 272,000.00
ELEMENT NO. 4 ROOF
Carried to Summary 655,280.00
ITEM DESCRIPTION QTY UNIT RATE AMOUNT
ELEMENT NO. 5 DOORS
DOORS AND WINDOWS
Supply and fix purpose made steel
windows and doors
with stays Locks etc on metal
including cutting and oining
lug to
concrete or block work surrounded
and bedded frame in
cement and
sand mortar (1:6) and pointing
internally and externally as shown to
Nr 44,000.00 264,000.00
A Door size 900 x 2100mm high 6
Nr 12,000.00 72,000.00
B Windows size 600 x 600mm high 6
ELEMENT NO.5 WINDOWS AND
DOORS
Carried to Summary 336,000.00
ITEM DESCRIPTION QTY UNIT RATE AMOUNT
ELEMENT NO. 6 FINISHING
WALL FINISHINGS
Renderings
15mm thick cement and sand (1:3)
rendering
smooth and finished fair on:
A Walls internally and externally 180 sq.m 655.00 117,900.00
B Sides of Columns 17 sq.m 1,200.00 20,400.00
FLOOR FINISHING
Terrazo floor finish with 1 Inch
ebonite dividing strip laid
to flush with render on concrete
floor slab to
Architects specification on:
A Floor 26 sq.m 7,882.00 204,932.00
40mm cement and sand screeded
bed trowelled smooth
on floor
B Floor screed 4 sq.m 3,000.00 12,000.00
CEILING
C PVC Ceiling fixed to timber trusses 32 sq.m 3,000.00 96,000.00
Carried to Collection 451,232.00
COLLECTION
ITEM DESCRIPTION QTY UNIT RATE AMOUNT
Page No. HYPPADEC/TOI/8
Page No. HYPPADEC/TOI/9 451,232.00
ELEMENT NO. 6 FINISHING 451,232.00
Carried to Collection
ELEMENT No. 7 ELECTRICAL
INSTALLATION
ELECTRICAL INSTALLATION
Allow a provisional sum of
N100,000.00 (One hundred thousand 100,000.00
A Naira Sum
only) for all Electrical installation and
fittings to be expended as instructed
by the Supervising Engineer
ELECTRICAL INSTALLATION
Carried to Summary
ELEMENT NO. 8 MECHANICAL
INSTALLATION
MECHANICAL INSTALLATION
Allow a provisional sum of
N400,000.00 (Four hundred
B thousand Naira
only) for all Mechanical Installation
and fittings to be expended as
instructed by the Supervising
400,000.00
Engineer Sum
MECHANICAL INSTALLATION
400,000.00
Carried to Summary
ITEM DESCRIPTION QTY UNIT RATE AMOUNT
ELEMENT NO. 8: PAINTING
AND DECORATION
Prepare and apply on coat primer
and two finishing
coats of Mayer emulsion paint
reference code 3-033
A Walls internally and externally 130 sq.m 700 91,000.00
B Sides of Columns 17 sq.m 700 11,900.00
Knot, prime, stop and apply 3 coats of
Approved gloss paint on:
C Fascia board 44 sq.m 900 39,600.00
PAINTING AND DECORATION
Carried to Summary 142,500.00
ITEM DESCRIPTION QTY UNIT RATE AMOUNT
SUMMARY
ELEMENT NO.
971,408.00
A 1 SUBSTRUCTURE
B ELEMENT NO. 2 FRAMES 497,878.03
ELEMENT NO. 3 EXTERNAL AND
660,000.00
C INTERNAL WALLS
D ELEMENT NO. 4 ROOF 655,280.00
ELEMENT NO.5 WINDOWS AND
336,000.00
E DOORS
F ELEMENT NO. 6 FINISHING 451,232.00
ELEMENT NO. 7 ELECTRICAL
100,000.00
G INSTALLATION
ELEMENT NO. 8 MECHANICAL
400,000.00
H INSTALLATION
ELEMENT NO. 9 PAINTING AND
142,500.00
I DECORATION
VIP TOILET
Carried to General Summary 4,214,298.03
ITEM DESCRIPTION QTY UNIT RATE AMOUNT
1 BILL NO. 1: PRELIMINARIES 29,107,000.00
2 BILL NO. 2: MAIN BUILDING 19,691,652.10
3 BILL NO. 3: VIP TOILETS 4,214,298.03
4 CONSULTANCY 650,000.00
SUB-TOTAL
ADD CONTINGENCY 1,328,842.10
SUB-TOTAL 54,991,792.23
VAT (7.5%) 4,124,384.42
GRAND TOTAL 59,116,000.00