A contractor wants to know the profit built into a bid before overhead. That figure is the:

Giải thích

Gross profit is revenue less the direct job costs of labour, material, subcontract and job equipment, and it is what remains before overhead is charged; subtracting overhead from it gives net profit. Net profit therefore comes after overhead, not before it. The current ratio measures liquidity and is not a profit figure. And retention is money the owner withholds from payments, which is a cash-timing matter rather than a margin.