Planning & Estimating第 80 / 100 题
A contractor marks up material and labor to cover office costs, insurance, and profit. This markup is commonly called what?
a.Sales tax
b.Overhead and profit
c.A permit fee
d.A material discount
解析
Overhead and profit is the markup added on top of direct job costs to cover indirect business expenses like office, insurance, and vehicles, plus the profit the company earns. Without adequate overhead and profit, a business cannot sustain itself. It is a standard part of professional estimating.
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