Estimating and Costing - Engineering

Q1:

For the construction of buildings, the subheads of the estimate are

A Earthwork, Concrete work, Brick work

B Brickwork, Stone work, Roofing

C Brickwork Flooring, Wood work, Steel work

D Plastering or pointing, finishing, water supply and sanitary work

E All the above.

ANS:E - All the above.

Generally earthwork is not considered in Building Construction, then how answer is E ?