1. Your company has been hired to act as a construction manager for the construction of a bookstore for a fixed fee of $32,000. When the design was 90% complete, you prepared a budget for the project, which is shown in Table A below.

Table A: Budget

Code	Description	Budget
01100	Supervision	$36,000
01700	Temporary utilities	$6,700
01900	Cleanup	$4,600
03300	Footing and foundation labor	$3,400
03400	Footing and foundation Concrete	$3,500
03450	Concrete Pump	$1,700
03500	Slab/Floor - labor	$2,100
03600	Slab/Floor - Concrete	$6,800
03900	Rebar	$1,100
04100	Masonry	$44,000
05100	Structural Steel	$11,000
05300	Joist and Deck	$15,500
05900	Erection	$8,600
06110	Rough Carpentry	$500
06120	Lumber	$900
07200	Insulation	$1,700
07500	Roofing	$9,000
07700	Roof Specialties	$1,000
08110	Metal Doors and Frames	$2,900
08400	Store Fronts	$9,500
08700	Hardware	$1,900
09100	Drywall	$6,700
09200	Ceramic Tile	$2,100
09300	Acoustical Treatment	$7,200
09400	Carpet and Vinyl	$5,500
09800	Paint	$8,200
10400	Signage	$500
10800	Toilet and bath Accessories	$1,000
12300	Cabinetry and countertops	$10,000
21100	Fire Sprinklers	$6,700
22100	Plumbing	$24,000
23100	HVAC	$23,000
26100	Electrical	$19,000
31100	Grading and Excavation	$6,300
32100	Asphalt	$17,000
32200	Site Concrete - Labor	$1,000
32300	Site Concrete -Concrete	$1,000
32500	Landscaping	$1,000
33100	Sanitary Sewer	$1,000
33200	Water Line	$1,000
	Profit and Overhead	$32,000
	Total	$346,600