Over 20,000 material and labor prices provide accurate data for detailed estimates, budgets, price checks and change orders.

The construction estimating information in this book is divided into two main sections: Costbook Pages and Man-Hour Tables. Each section is organized according to the 16 divisions of the MASTERFORMAT as shown on the previous pages. In addition, there are extensive Supporting Construction Reference tables, Geographic Costs Modifiers, Square Foot tables and a detailed Index.

Sample pages with graphic explanations are included before the Costbook pages and ManHour tables. These explanations, along with the discussions below, will provide a good understanding of what is included in this book and how it can best be used in construction estimating.

Material Costs

The material costs used in this book represent national averages for prices that a contractor would expect to pay plus an allowance for freight (if applicable), handling and storage. These costs reflect neither the lowest or highest prices, but rather a typical average cost over time. Periodic fluctuations in availability and in certain commodities (e.g. copper, lumber) can significantly affect local material pricing. In the final estimating and bidding stages of a project when the highest degree of accuracy is required, it is best to check local, current prices.

Labor Costs

Labor costs include the basic wage, plus commonly applicable taxes, insurance and markups for overhead and profit. The labor rates used here to develop the costs are typical average prevailing wage rates. Rates for different trades are used where appropriate for each type of work.

Taxes and insurance which are most often applied to labor rates include employer-paid Social Security/Medicare taxes (FICA), Worker's Compensation insurance, state and federal unemployment taxes, and business insurance. Fixed government rates as well as average allowances are included in the labor costs.

However, most of these items vary significantly from state to state and within states. For more specific data, local agencies and sources should be consulted.

Equipment Costs

Costs for various types and pieces of equipment are included in Division I - General Requirements and can be included in an estimate when required either as a total "Equipment" category or with specific appropriate trades. Costs for equipment are included when appropriate in the installation costs in the Costbook pages.

Overhead And Profit

Included in the labor costs are allowances for overhead and profit for the contractor/employer whose workers are performing the specific tasks. No cost allowances or fees are included for management of subcontractors by the general contractor or construction manager. These costs, where appropriate, must be added to the costs as listed in the book.

The allowance for overhead is included to account for office overhead, the contractors' typical costs of doing business. These costs normally include in-house office staff salaries and benefits, office rent and operating expenses, professional fees, vehicle costs and other operating costs which are not directly applicable to specific jobs. It should be noted for this book that office overhead as included should be distinguished from project overhead, the General Requirements (CSI Division I) which are specific to particular projects. Project overhead should be included on an item by item basis for each job.

Depending on the trade, an allowance of 10-15 percent is incorporated into the labor/installation costs to account for typical profit of the installing contractor. See Division 1, General Requirements, for a more detailed review of typical profit allowances.

Adjustments to Costs

The costs as presented in this book attempt to represent national averages. Costs, however, vary among regions, states and even between adjacent localities.

In order to more closely approximate the probable costs for specific locations throughout the U.S., a table of Geographic Cost Modifiers is provided. These adjustment factors are used to modify costs obtained from this book to help account for regional variations of construction costs. Whenever local current costs are known, whether material or equipment prices or labor rates, they should be used if more accuracy is required.

Man-Hour Tables

The man-hour data used to develop the labor costs are listed in the second main section of this book, the "Man-Hour Tables". These productivities represent typical installation labor for thousands of construction items. The data takes into account all activities involved in normal construction under commonly experienced working conditions such as site movement, material handling, start-up, etc. As with the Costbook pages, these items are listed according to the CSI MASTERFORMAT.

Square Foot Tables

Included as an additional reference are Square Foot Tables which list hundreds of actual projects for dozens of building types, each with associated building size and total square foot building cost. This data provides an overview of construction costs by building type. These costs are for actual projects. The variations within similar building types may be due, among other factors, to size, location, quality and specified components, material and processes. Depending upon all such factors, specific building costs can vary significantly and may not necessarily fall within the range of costs as presented.

Editor's Note: The Sweets 2008 Cost Guides are intended to provide accurate, reliable, average costs and typical productivities for thousands of common construction components. The data is developed and compiled from various industry sources, including government, manufacturers, suppliers and working professionals. The intent of the information is to provide assistance and guidelines to construction professionals in estimating. The user should be aware that local conditions, material and labor availability and cost variations, economic considerations, weather, local codes and regulations, etc., all affect the actual cost of construction. These and other such factors must be considered and incorporated into any and all construction estimates.