WORKED EXAMPLE · CONSTRUCTION ESTIMATING
Unit price analysis: a worked construction example
A unit price analysis explains the resources and cost needed to complete one unit of a construction task. Multiply each resource consumption by its rate, add the direct costs and then apply the project-specific pricing rules. In Mexico this analysis is commonly called an APU, or análisis de precios unitarios.
Start with the unit and scope
Consider one square metre of a simple painting task. This is a fictional arithmetic exercise: quantities, rates and percentages below are assumptions, not recommended yields, specifications or current market prices. Confirm the substrate, coats, product coverage and access conditions for a real estimate.
| Resource | Consumption per m² | Rate | Cost per m² |
|---|---|---|---|
| Paint | 0.25 L | 160 MXN/L | 40.00 MXN |
| Labor crew | 0.04 crew-days | 1,000 MXN/crew-day | 40.00 MXN |
| Small tools | 5% of labor cost | 0.05 × 40 | 2.00 MXN |
| Direct cost | 82.00 MXN/m² | ||
Paint: 0.25 × 160 = 40. Labor: 0.04 × 1,000 = 40. Tools: 0.05 × 40 = 2. The assumed crew-day rate already represents the labor cost used in this exercise; do not add FSR again without checking its composition.
From unit price to line-item amount
For 80 m², the direct amount is 80 × 82 = 6,560 MXN. The resource requirement is 20 L of paint and 3.20 crew-days. Tool cost is 160 MXN. Resource totals reconcile: 3,200 + 3,200 + 160 = 6,560 MXN.
This is a direct-cost exercise, not a complete selling price or purchase order. It excludes overhead, financing, profit, VAT and other project charges. Purchase quantities also depend on usable stock, packaging and delivery plans.
Checks before using an analysis
- Keep resource units consistent with the unit of work.
- Check whether waste is already included before adding it again.
- Separate a resource consumption factor from a production rate: they may be reciprocals with different units.
- Use quotes and labor assumptions appropriate to the project location and date.
- Keep internal precision; round the displayed report according to its stated rules.
See the same workflow in KOSAN
Explore KOSAN construction estimating software to connect quantities, unit price analyses and reports. The sample PDF and Excel package shows a real anonymized output; its Spanish pages explain what was removed for privacy.
Request a demo in Spanish to inspect the prepared project, or check current MXN prices and license terms. For Mexican labor cost assumptions, use the FSR calculator in English.