Republic of the Philippines
Department of Public Works and Highways
                                             LAGUNA III DISTRICT ENGINEERING OFFICE
                                                          San Pablo City
                                                     DETAILED UNIT PRICE ANALYSIS (DUPA)
Item No./Description:                                            305 (3) Bituminous Penetration Macadam Pavement (RC Cut-Back Asphalt)
Unit of Measurement:                                             m.t.
Output per hour:                                                 0.30
                            Designation                           No. of Person   No. of Hours      Hourly Rate          Amount
 A. Labor
      a. Construction Foreman                                           1               1                 85.99    PHP         85.99
      b. Laborer                                                        3               1                 48.05    PHP        144.15
                          Sub- Total for A                                                                         PHP        230.14
                        Name and Capacity                          No. of Units   No. of Hours      Hourly Rate          Amount
 B. Equipment
      a. Asphalt Distributor, 10 ft. wide (5 tons)                      1               1                 936.00   PHP        936.00
      b. Power Broom (20m. Wide)                                        1               1                 143.59   PHP        143.59
                          Sub- Total for B                                                                         PHP      1,079.59
 C.                    Total (A + B)                                                                               PHP      1,309.73
 D. Output per hour = 0.30 m.t.
 E. Direct Unit Cost (C ÷ D)                                                                                       PHP      4,365.77
                      Name and Specification                          Unit          Quantity          Unit Cost          Amount
 F. Materials
      a. RC 70 Cut-back Asphalt                                        m.t.           1.05           41,000.00     PHP     43,050.00
      (w/ 5% wastage)
                           Sub- Total for F                                                                        PHP     43,050.00
 G.   Direct Unit Cost (E + F)                                                                                     PHP     47,415.77
 H.   Overhead Contingencies & Muscellaneous (OCM)                                   9% of G                       PHP      4,267.42
 I.   Contractor's Profit (CP)                                                       8% of G                       PHP      3,793.26
 J.   Value Added Tax (VAT)                                                          12% of (G + H + I)            PHP      6,657.17
K. Total Unit Cost   (G + H + I + J)   PHP   62,133.62