What is the subtotal for the building materials in the bill? The subtotal should be the cost of the materials only. Don't add taxes or subtract any discounts.

Cost before adding taxes and incorporating variations

Explanation:

The sub-totals are basically sum of the cost from individual pages before including value added tax or any other tax depending with the state regulations. At this stage, contingencies and variation of prices are not considered. Therefore, the sub-total for building materials only include the materials on site or materials used as per the bill of quantities and certified by the engineer.