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Estimate

The document outlines the cost estimates for the remodeling of a multi-purpose hall in Crescencia Village, Baguio City, with a total appropriation of ₱5,000,000.00 sourced from SAIP - 2024. It details various construction tasks including removal of structures, site clearing, structural concrete work, plumbing, and painting, along with associated material, labor, and equipment costs. Each section includes calculations for direct costs, VAT, quality control, and markup, providing a comprehensive financial overview for the project.

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0% found this document useful (0 votes)
36 views10 pages

Estimate

The document outlines the cost estimates for the remodeling of a multi-purpose hall in Crescencia Village, Baguio City, with a total appropriation of ₱5,000,000.00 sourced from SAIP - 2024. It details various construction tasks including removal of structures, site clearing, structural concrete work, plumbing, and painting, along with associated material, labor, and equipment costs. Each section includes calculations for direct costs, VAT, quality control, and markup, providing a comprehensive financial overview for the project.

Uploaded by

Ghandry
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

Republic of the Philippines

CITY BUILDING AND ARCHITECTURE OFFICE


City Government of Baguio

PROJECT: REMODELING OF MULTI-PURPOSE HALL, ROOFING, WINDOW GRILLS, REPAINTING INSIDE & OUTSIDE, INSTALLATION OF
SIGNAGE, AND CONSTRUCTION OF TANOD OUTPOST
LOCATION: CRESCENCIA VILLAGE BARANGAY, BAGUIO CITY
SOURCE OF FUND: SAIP - 2024
APPROPRIATION: ₱5,000,000.00
SUBJECT: COST ESTIMATES
TOTAL UNIT
ITEM DESCRIPTION QUANTITY UNIT UNIT COST
COST
B.5 PROJECT BILLBOARD/ SIGNBOARD 3.00 sets
A. Materials
4' x 8' Tarpaullin 1.00 set /set
2' x 3' Warning Signs 2.00 sets /set
1000 ft Caution Tape 1.00 roll /roll
Material Cost:
B. Labor
1 Skilled Laborer/s 1.00 day/s /day
1 Laborer/s 1.00 day/s /day
Labor Cost:
C. Equipment
-
Equipment Cost:
D. DIRECT COST (A+B+C):
10% 10% VAT of B+C:
1% 1% QUALITY CONTROL of D:
22.00% MARK UP of D:
E. INDIRECT COST:
F. ITEM COST:
G. Unit Cost:
801 (1) REMOVAL OF STRUCTURES AND OBSTRUCTION 1.00 l.s.
A. Materials
Material Cost:
B. Labor
2 Skilled Laborer/s 8.00 day/s /day
4 Laborer/s 8.00 day/s /day
Labor Cost:
C. Equipment
1 Dump Truck; 3 cu.m. 5.00 day/s /day
Equipment Cost:
D. DIRECT COST (A+B+C):
10% 10% VAT of B+C:
1% 1% QUALITY CONTROL of D:
22.00% MARK UP of D:
E. INDIRECT COST:
F. ITEM COST:
G. Unit Cost:
SITE CLEARING; (INCL. EXCAVATION; HAULING AND DISPOSAL
SPL I. 1.00 l.s.
OF MATERIALS)
A. Materials
Material Cost:
B. Labor
5 Laborer/s 5.00 day/s /day
Labor Cost:
C. Equipment
1 Dump Truck; 3 cu.m. 5.00 day/s /day
Equipment Cost:
D. DIRECT COST (A+B+C):
10% 10% VAT of B+C:

Page 1 of 10
1% 1% QUALITY CONTROL of D:
22.00% MARK UP of D:
E. INDIRECT COST:
F. ITEM COST:
G. Unit Cost:
900 STRUCTURAL CONCRETE (INCL. REINFORCING STEEL) 8.27 cu.m.
Materials
Portland Cement Bags 75.00 bags /bag
Crushed Gravel (3/4) 9.00 cu.m. /cu.m.
Washed Sand 5.00 cu.m. /cu.m.
10mm dia. Reinf. Steel (G40) 81.00 pcs /pc.
12mm dia. Reinf. Steel (G40) 75.00 pcs /pc
16mm dia. Reinf. Steel (G60) 84.00 pcs /pc
#16 G.I. Tie Wire 40.00 kilos /kilo
Material Cost:
B. Labor
4 Skilled Laborer/s 15.00 day/s /day
8 Laborer/s 15.00 day/s /day
Labor Cost:
C. Equipment
1 Concrete Mixer (Contractor Owned)
1 Concrete Vibrator (Contractor Owned)
1 Bar Bender (Contractor Owned)
3 Cut-Off Machine (Contractor Owned)
3 Angle Grinder (Contractor Owned)
10 H-Frame 15.00 day/s /set
Equipment Cost:
D. DIRECT COST (A+B+C):
10% 10% VAT of B+C:
1% 1% QUALITY CONTROL of D:
22.00% MARK UP of D:
E. INDIRECT COST:
F. ITEM COST:
G. Unit Cost:
CHB NON-LOAD BEARING (INCLUDING REINFORCING STEEL
1046(2)a2 92.27 sq.m.
AND MASONRY PLASTER) 150mm
Materials
4" Concrete Hollow Blocks 1200.00 pcs /pc
Portland Cement Bags 84.00 bags /bag
Washed Sand 46.13 cu.m. /cu.m.
10mm dia. Reinf. Steel (G40) 395.00 pcs /pc
#16 G.I. Tie Wire 15.00 kilos /kilo
Material Cost:
B. Labor
2 Skilled Laborer/s 10.00 day/s /day
5 Laborer/s 10.00 day/s /day
Labor Cost:
C. Equipment
3 Cut-Off Machine (Contractor Owned)
3 Angle Grinder (Contractor Owned)
4 H-Frame 10.00 day/s 25.00 /set
Equipment Cost:
D. DIRECT COST (A+B+C):
10% 10% VAT of B+C:
1% 1% QUALITY CONTROL of D:
22.00% MARK UP of D:
E. INDIRECT COST:
F. ITEM COST:
G. Unit Cost:
1001(6) CATCH BASIN 1.00 l.s.
Materials

Page 2 of 10
Catch Basin (Reinf. Concrete) 1 l.s. /l.s
Material Cost:
B. Labor
2 Skilled Laborer/s 5.00 day/s /day
4 Laborer/s 5.00 day/s /day
Labor Cost:
C. Equipment

Equipment Cost:
D. DIRECT COST (A+B+C):
10% 10% VAT of B+C:
1% 1% QUALITY CONTROL of D:
22.00% MARK UP of D:
E. INDIRECT COST:
F. ITEM COST:
G. Unit Cost:

1001 STORM DRAINAGE AND SEWERAGE SYSTEM 12.96 m

Materials
4" dia. uPVC Pipe Series 1000 12.00 pcs /pc
2" dia. uPVC Pipe Series 1000 2.00 pcs /pc
4" 45° Elbow uPVC Series 1000 8.00 pcs /pc
4" x 4" Wye uPVC Series 1000 3.00 pcs /pc
4" dia. Cleanout uPVC Series 1000 3.00 pcs /pc
2" uPVC P-Trap Series 1000 4.00 pcs /pc
4" x 2" Wye Reducer uPVC Series 1000 7.00 pcs /pc
3" uPVC Pipe Series 1000 7.00 pcs /pc
3" 45° Elbow uPVC Series 1000 10.00 pcs /pc
4" Tee uPVC Pipe Series 1000 1.00 pc /pc
400cc Solvent Cement 5.00 pcs /liter
Material Cost:
B. Labor
2 Skilled Laborer/s 5.00 day/s /day
4 Laborer/s 5.00 day/s /day
Labor Cost:
C. Equipment

Equipment Cost:
D. DIRECT COST (A+B+C):
10% 10% VAT of B+C:
1% 1% QUALITY CONTROL of D:
22.00% MARK UP of D:
E. INDIRECT COST:
F. ITEM COST:
G. Unit Cost:
1002 PLUMBING WORKS 13.08 m
Waterworks:
Materials
25mm x 4m PPR-C PN10 6.00 pcs /pc
25mm PPR-C PN-10 90° Elbow 6.00 pcs /pc
25mm PPR-C PN-10 Tee 5.00 pcs /pc
Plumbing Fixtures:
Kiddie Water Closet, round type, flush type w/ fittings
2 sets /set
& accessories
Stainless Steel Bidet 2 pcs /pc
Urinal, complete w/ fittings & accessories 1 set /set
Aluminum Kitchen Sink, w/ Complete Accessories 1 set /set
Brass Gooseneck Faucet 1 set /pc
Wall hung lavatory sink w/ complete accessories 3 set /set
Lever Type Lavatory Faucet 3 pcs /pc

Page 3 of 10
Floor Drains:
Stainless Floor Drain w/ Complete Accessories 3 pcs /set
Material Cost:
B. Labor
3 Skilled Laborer/s 12.00 day/s /day
6 Laborer/s 12.00 day/s /day
Labor Cost:
C. Equipment
1 PPR Fusion Machine (Contractor Owned)
Equipment Cost:
D. DIRECT COST (A+B+C):
10% 10% VAT of B+C:
1% 1% QUALITY CONTROL of D:
22.00% MARK UP of D:
E. INDIRECT COST:
F. ITEM COST:
G. Unit Cost:
1047 STRUCTURAL STEEL 2,147.50 kg.
A. Materials
2" x 3" C-purlins, 1.2mm THK 48 pcs /pc
2" x 4" C-Channel, 3mm THK 28 pcs /pc
Welding Rods 250 kg /kg
1 1/2" x 1 1/2" x 4mm Angle Bar 2 pcs /pc
10mm MS Base Plate (4" x 8") 4 pcs /pc
3/4" x 3" Expansion Bolt 100 pcs. /pc.
700mm Radius, 2.7m Height Steel Spiral Stair w/
1 set /pc.
Complete Accessories
3/4" x 3" Expansion Bolt 30 pcs /pc.
Material Cost:
B. Labor
3 Skilled Laborer/s 18.00 day/s /day
6 Laborer/s 18.00 day/s /day
Labor Cost:
C. Equipment
3 Welding Machine (Contractor Owned)
10 H-Frame 18.00 day/s /set
Equipment Cost:
D. DIRECT COST (A+B+C):
10% 10% VAT of B+C:
1% 1% QUALITY CONTROL of D:
22.00% MARK UP of D:
E. INDIRECT COST:
F. ITEM COST:
G. Unit Cost:
1032 PAINTING WORKS (MASONRY, CONCRETE & STEEL) 922.28 sq.m.
A. Materials
Epoxy Primer (Grey) w/ Catalyst 9 gal /gal
Enamel Paint (Black) 10 gal /gal
Paint Thinner 2 gal /gal
Semi-Gloss Latex Paint; Interior (White) 23 gal /gal
Semi-Gloss Latex Paint; Interior (Blue) 7 gal /gal
Gloss Latex Paint; Exterior (White ) 18 gal /gal
Gloss Latex Paint; Exterior (Gray) 7 gal /gal
Masonry Putty 33 gal /gal
Sandpaper 60 60 pcs /pc
Material Cost:
B. Labor
3 Skilled Laborer/s 10.00 day/s /day
6 Laborer/s 10.00 day/s /day
Labor Cost:
C. Equipment

Page 4 of 10
10 H-Frame 10.00 day/s 25.00 /set
Equipment Cost:
D. DIRECT COST (A+B+C):
10% 10% VAT of B+C:
1% 1% QUALITY CONTROL of D:
22.00% MARK UP of D:
E. INDIRECT COST:
F. ITEM COST:
G. Unit Cost:
1014(2) PREPAINTED METAL SHEETS (RIBBED TYPE) 133.24 sq.m.
A. Materials

25mm THK Sandwich Panel; 0.5mm+25 pu+0.5 thk 133.24 sq.m. /sq.m.

3" Tekscrew; Self Drilling 2500 pcs /pc


Material Cost:
B. Labor
2 Skilled Laborer/s 12.00 day/s /day
4 Laborer/s 12.00 day/s /day
Labor Cost:
C. Equipment
10 H-Frame 12.00 day/s /set
Equipment Cost:
D. DIRECT COST (A+B+C):
10% 10% VAT of B+C:
1% 1% QUALITY CONTROL of D:
22.00% MARK UP of D:
E. INDIRECT COST:
F. ITEM COST:
G. Unit Cost:
1013 FABRICATED METAL ROOFING ACCESSORY 146.62 l.m.
A. Materials
Prepainted End Capping Flashing; 0.60mm THK 146.62 lm /lm
Prepainted Fascia Cover; 0.60mm THK x 350mm x
64.00 pcs /pc
2.4m
Plain Metal Sheet; 0.70mm 3 pcs /pc
5/32 x 1/2 Blind Rivets 1500 pcs /pc
Silicon Sealant (Clear) 30 tubes /tube
Pre-painted K-Style G.I. Gutter; 26 gauge 65.00 pcs /pc
50mm x 200mm (2" x 8") C-Fascia, 1.5mm THK 20 pcs /pc
3" x 3" Gutter Strainer 5 sets /set
Elastomeric Waterproofing (Vulcaseal) 4 liters /liter
Material Cost:
B. Labor
3 Skilled Laborer/s 10.00 day/s /day
5 Laborer/s 10.00 day/s /day
Labor Cost:
C. Equipment
10 H-Frame 10.00 day/s /set
Equipment Cost:
D. DIRECT COST (A+B+C):
10% 10% VAT of B+C:
1% 1% QUALITY CONTROL of D:
22.00% MARK UP of D:
E. INDIRECT COST:
F. ITEM COST:
G. Unit Cost:
1003 CARPENTRY AND JOINERY WORKS 140.59 sq.m.
Materials
6" x 8' Prepainted Corner Mouldings 83 pcs /pc
12" x 8' Prepainted Center Mouldings 7 pcs /pc

Page 5 of 10
4" x 8' Prepainted Classic Spandrel (Wood Grain
68 pcs /pc
Design); 0.50mm THK. w/ vent
5/32 x 3/8 Blind Rivets 3800 pcs /pc
25mm x 25mm x 3m Wall Angle 25 pcs /pc
Carrying Channel 75 pcs /pc
Double Furring 290 pcs /pc
4' x 8' x 4.5mm Fiber Cement Board 30 pcs /pc
W-Clip 490 pcs /pc
50mm x 50mm x 2900mm WPC Corner Trim 32 pcs /pc
175mm x 9mm x 2850mm WPC Indoor Panel 172 pcs /pc
0.80" x 2.5" x 8' Polystyrene Cornice 36 pcs /pc
No More Nails Adhesive 20 tubes /tube
1" Black Screws; Self Drilling 5000 pcs /pc
1" Concrete Nails 4 kg /kg
3/4" Phenolic Board 10 pcs /pc
Material Cost:
B. Labor
3 Skilled Laborer/s 18.00 day/s /day
9 Laborer/s 18.00 day/s /day
Labor Cost:
C. Equipment
3 Cut-Off Machine (Contractor Owned)
3 Angle Grinder (Contractor Owned)
10 H-Frame 18.00 day/s /set
Equipment Cost:
D. DIRECT COST (A+B+C):
10% 10% VAT of B+C:
1% 1% QUALITY CONTROL of D:
22.00% MARK UP of D:
E. INDIRECT COST:
F. ITEM COST:
G. Unit Cost:
1008(1) ALUMINUM WINDOWS 47.54 sq.m.
Materials
W-1 9.60 sq.m.
W-2 9.00 sq.m.
W-3 5.76 sq.m.
W-4 10.40 sq.m.
W-5 2.48 sq.m.
W-6 Powder Coated Aluminum Framed Window w/ 6mm 2.31 sq.m.
/sq.m.
W-7 THK Tempered Glass; S900 2.09 sq.m.
W-8 2.41 sq.m.
W-9 0.96 sq.m.
W-10 0.87 sq.m.
W-11 1.30 sq.m.
W-12 0.36 sq.m.
Material Cost:
B. Labor
w/ Installation 8.00 day/s /day
Labor Cost:
C. Equipment

Equipment Cost:
D. DIRECT COST (A+B+C):
10% 10% VAT of B+C:
1% 1% QUALITY CONTROL of D:
22.00% MARK UP of D:
E. INDIRECT COST:
F. ITEM COST:
G. Unit Cost:
1043 DOOR and FRAMES 9.00 set

Page 6 of 10
Materials
2.1m x .95m WPC Panel Door
D-1 3.00 set /pc
w/ Accessories (Wood Design)
2.1m x .80m WPC Panel Door
D-2 3.00 set /pc
w/ Accessories (Wood Design)
D-3 2.1m x 0.70m Metal Door w/ Accessories 3.00 set /pc
Material Cost:
B. Labor
2 Skilled Laborer/s 5.00 day/s /day
4 Laborer/s 5.00 day/s /day
Labor Cost:
C. Equipment

Equipment Cost:
D. DIRECT COST (A+B+C):
10% 10% VAT of B+C:
1% 1% QUALITY CONTROL of D:
22.00% MARK UP of D:
E. INDIRECT COST:
F. ITEM COST:
G. Unit Cost:
1018 TILING WORKS 81.63 sq.m.
Materials
300mm x 300mm Porcelain Tiles (Daycare C.R.) 330 pcs /pc
600mm x 600mm Porcelain Tiles (Daycare) 110 pcs /pc
600mm x 600mm Porcelain Tiles (Upper Floor) 310 pcs /pc
Tile Adhesive (25kg /bag) 33 bags /bag
Tile Grout (Blue) (2kg /bag) 42 bags /bag
12mm x 760mm x 3050mm Polymerized
1.00 pc /pc
Solid Surface
Surface Adhesive (1kg/bot) 1 bot /bot
Silicon Sealant (Clear) 2 tubes /tube
Material Cost:
B. Labor
3 Skilled Laborer/s 14.00 day/s /day
6 Laborer/s 14.00 day/s /day
Labor Cost:
C. Equipment

Equipment Cost:
D. DIRECT COST (A+B+C):
10% 10% VAT of B+C:
1% 1% QUALITY CONTROL of D:
22.00% MARK UP of D:
E. INDIRECT COST:
F. ITEM COST:
G. Unit Cost:
1100 ELECTRICAL WORKS 1.00 l.s.
Conduits, Boxes, and Fittings
Materials
1/2" PVC 35 pcs /pc
Junction box 15 pcs /pc
Utility Box 25 pcs /pc

Miscellaneous: PVC Solvent, Clamp, Metal Strap, etc. 1 ls

Wires & Wiring Devices


2.0mm² THHN wire, stranded 1 box /box
3.5mm² THHN wire, stranded 1 box /box
8.0mm² THHN wire, stranded 20 lm /lm

Tape, bolt&nut, JB cover clamps, screw and anchors 1 ls

Page 7 of 10
Lighting, Fixtures, & Lamps
15W LED T8 Light Set 24 set /set
T8 Weatherproof Housing Frame 9 set /set
15W LED Light Bulb 45 set /set
Exterior Lamp Fixture 6 set /set
6" Recessed Bulb Housing w/ Glass Cover 39 set /set
3-Gang Switch w/ Plate 1 set /set
2-Gang Switch w/ Plate 4 set /set
1-Gang Switch w/ Plate 11 set /set
3-Gang Convenience w/ Plate 1 set /set
2-Gang Universal Convenience w/ Plate 7 set /set
50W Emergency Light 5 set /set
Material Cost:
B. Labor
3 Skilled Laborer/s 15.00 day/s /day
6 Laborer/s 15.00 day/s /day
Labor Cost:
C. Equipment

Equipment Cost:
D. DIRECT COST (A+B+C):
10% 10% VAT of B+C:
1% 1% QUALITY CONTROL of D:
22.00% MARK UP of D:
E. INDIRECT COST:
F. ITEM COST:
G. Unit Cost:
SPL II. BARANGAY SIGNAGES 1.00 l.s.
A. Materials
1mm Thick Stainless Build up 3D letters; 12" (H) x 1 1/2"
36 letters /letter
(D) Thick w/ complete Accessories
800mm Stainles Engraved Logo Signage
2 set /set
(Barangay Seal and Baguio City Seal)
Material Cost:
B. Labor
12% Installation Cost 2.00 day/s
Labor Cost:
C. Equipment

Equipment Cost:
D. DIRECT COST (A+B+C):
10% 10% VAT of B+C:
1% 1% QUALITY CONTROL of D:
22.00% MARK UP of D:
E. INDIRECT COST:
F. ITEM COST:
G. Unit Cost:
SPL III. ENTRANCE GATE 6.35 sq.m.
A. Materials
2" x 2" x 6m Tubular Steel 4 pcs /pc.
1" x 2" x 6m Tubular Steel 4 pcs /pc
10mm x 150mm x 3m Fiber Cement Plank 14 pcs /pc
Welding Rods 25 kg /kg
1 1/2" Tekscrew; Self Drilling 700 pcs /pc
300 kgs. Welding Gate Hinges 2 pcs /pc
2" x 6mm Flat Bar 1 pc /pc
2" Pillow Block Hinge 4 pcs /pc
Barrel Bolt Gate Lock 1 pc /pc
12" Drop Bolt Gate Lock 1 pc /pc
Material Cost:
B. Labor

Page 8 of 10
2 Skilled Laborer/s 4.00 day/s /day
4 Laborer/s 4.00 day/s /day
Labor Cost:
C. Equipment
2 Welding Machine 4.00 day/s /day
Equipment Cost:
D. DIRECT COST (A+B+C):
10% 10% VAT of B+C:
1% 1% QUALITY CONTROL of D:
22.00% MARK UP of D:
E. INDIRECT COST:
F. ITEM COST:
G. Unit Cost:
SPL IV. TERRACE , SUSPENDED CANOPY, & ROOFING 1.00 lot
A. Materials
2" x 4" x 6m Tubular Steel 7 pcs /pc.
2" x 3" x 6m Tubular Steel 28 pcs /pc.
2" x 2" x 6m Tubular Steel 4 pcs /pc.
2" x 3" C-purlins, 1.2mm THK 5 pcs /pc.
Welding Rods 125 kg /kg.
3/4" x 3" Expansion Bolt 70 pcs /pc.
Epoxy Primer (Grey) w/ Catalyst 4 gal /gal
Enamel Paint (Black) 5 gal /gal
Paint Thinner 1 gal /gal
Sandpaper 60 30 pcs /pc
Polycarbonate Roofing 13 pcs /pc
Suspension/Tension Rod 19 pcs /pc
1 1/2" x 1 1/2" x 4mm Angle Bar 2 pcs /pc
Material Cost:
B. Labor
4 Skilled Laborer/s 15.00 day/s /day
8 Laborer/s 15.00 day/s /day
Labor Cost:
C. Equipment
3 Cut-Off Machine (Contractor Owned)
3 Angle Grinder (Contractor Owned)
3 Welding Machine (Contractor Owned)
Equipment Cost:
D. DIRECT COST (A+B+C):
10% 10% VAT of B+C:
1% 1% QUALITY CONTROL of D:
22.00% MARK UP of D:
E. INDIRECT COST:
F. ITEM COST:
G. Unit Cost:
1051 RAILING 25.00 l.m.
A. Materials
2" x 3" Dia. Stainless Steel 304 Handrail w/ Complete
25 l.m. /l.m.
Accessories
Material Cost:
B. Labor
2 Skilled Laborer/s 5.00 day/s /day
3 Laborer/s 5.00 day/s /day
Labor Cost:
C. Equipment
Welding Machine (Contractor Owned)
Equipment Cost:
D. DIRECT COST (A+B+C):
10% 10% VAT of B+C:
1% 1% QUALITY CONTROL of D:
22.00% MARK UP of D:

Page 9 of 10
E. INDIRECT COST:
F. ITEM COST:
G. Unit Cost:
SPL V. CLADDING 17.00 sq.m.
A. Materials

224mm x 26mm x 2200mm Fluted WPC Wall Accent 38 pcs /pc.


50mm x 100mm x 2.9m WPC Post 14 pcs /pc.
Material Cost:
B. Labor
2 Skilled Laborer/s 5.00 day/s /day
3 Laborer/s 5.00 day/s /day
Labor Cost:
C. Equipment

Equipment Cost:
D. DIRECT COST (A+B+C):
10% 10% VAT of B+C:
1% 1% QUALITY CONTROL of D:
22.00% MARK UP of D:
E. INDIRECT COST:
F. ITEM COST:
G. Unit Cost:
SPL VI. SUPERVISION REQUIREMENT
A. Labor
1 First Aider 155.00 day/s /day
1 Safety Officer 155.00 day/s /day
1 Construction Foreman 160.00 day/s /day
1 Electrical Engineer 15.00 day/s /day
1 Master Plumber 20.00 day/s /day
Labor Cost:
B. DIRECT COST (A):
C. 10% 10% VAT of A:
D. INDIRECT COST:
E. ITEM COST:
END OF DETAILED PRICE ANALYSIS (DUPA)

Page 10 of 10

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