Anda di halaman 1dari 25

COST STUDIES

This chapter combines topics on cost planning, cost control and


building morphology. The problems and solutions emphasis more on
the calculation aspects of the topics.

A. Tuan ABC wishes to build a three-storey office building in Shah Alam,


Selangor at the end of 2012. Using the following information, calculate the
total cost of the project and the cost/m2 of GFA.

Analysed building :
Total cost of building

RM 552,500.00 (excluding external works,


preliminaries and building services)

GFA

650 m2

Tender date

2008

Based index

243

GFA

750 m2

Tender date

2011

Current index

251

External works

15% of building cost

Preliminaries

3% of total construction cost

Contingencies

5%

Proposed building :

Building services installation comprising :


Electrical installation

RM 70,000.00

Sanitary fitting and plumbing

RM 30,000.00

Fire protection

RM 15,000.00

Air conditioning & ventilation

RM 50,000.00

Total cost of analysed building = 552,500.00

Total cost
GFA

Cost/m2 of analysed building =


=

552,500.00
650

= RM 850.00

Proposedindex
x cost/m2
GFA

251
x 850.00
243

New cost/m2

= RM 877.98

A Total cost of proposed building


= Cost/m2 x GFA
= 877.98 x 750 m2
B Building services

658,485.00
165,000.00
823,485.00

C External works @ 15% (of A + B)

123,522.75
947,007.75

D Preliminaries @ 3% (of A + B + C)

28,410.23
975,417.98

E Contingencies @ 5% (of A + B + C + D)
Total construction cost
Cost/m2 of GFA =

1,024,188.88
750

48,770.90
1,024,188.88

1,365.59

B. The following table shows the Tender Price Index for government project
from 2004 to 2007. Use this index to estimate :

The total cost, and

Percentage of price change of the following building :

i.

A two-storey academic block comprising 15 classrooms constructed in the


second half of 2006. The average cost per classroom in the first half of 2004
was RM 60,000.00.

ii. A block of school administrative building with total gross floor area of
1,500m2 to be constructed in the first half of 2007. The average cost/m2 of a
similar building constructed in the first half of 2005 was RM 750.00.

Tender Price Index from year 2004 to 2007 (Question head)


Year

Tender Price Index

1/2004

243.69

2/2004

288.59

1/2005

312.09

2/2005

312.56

1/2006

393.64

2/2006

412.62

1/2007

415.44

Source : Kos Purata Semeter Persegi Kerja-Kerja Pembinaan Bangunan, 2007, JKR

(i) New cost/classroom =


=

Current index
x Analysed cost
Based index
412.62
x RM 60,000.00
243.69

= RM 101,593.00

Total cost

= New cost/classroom x Unit of accommodation


= RM 101,593.00 x 15 classroom
= RM 1,523,895.00

% Price change =
=

Current index - Based index


x 100%
Based index
412.62 243.69
x 100%
243.69

= 69.32%

(ii) New cost/m2 =


=

Current index
x Analysed cost
Based index
415.44
x RM 750.00
312.09

= RM 998.37

Total cost

= New cost/m2 x GFA


= RM 998.37 x 1,500
= RM 1,497,555.00

% Price change =
=

Current index - Based index


x 100%
Based index
415.44 312.09
x 100%
312.09

= 33.12%

C. Calculate the new total cost target for element internal wall and partition of
a proposed building to be constructed at the end of year 2012 using the
following information :
Analysed building :
GFA

= 125 m2

Element unit quantity

= 35 m2

Year completed

= 2005

Material costs :
Half brick wall

= RM 28.00/m2

19mm thick plaster

= RM 7.50/m2

Three coats paint

= RM 6.50/m2
4

Proposed building :
GFA

= 145 m2

Element unit quantity

= 45 m2

Price level is expected to increase by 10% and improvement in quality of materials


used will be 5%.

Cost/m2 (EUR) :
Half brick wall

= 28.00

Plaster both sides @ 7.50

= 15.00

Paint both sides @ 6.50

= 13.00

Total EUR

56.00

Price Adjustment
EUR

= 56.00

10% Price increase

= 5.60

New EUR

61.60

Quality Adjustment
EUR

= 61.60

5% Quality increase

= 3.08

New EUR

64.68

Quantity Adjustment
Total cost of element

= EUQ x EUR
= 45 x 64.68
= RM 2,910.60

Cost/m2 GFA

Total cost of element


GFA

2,910.60
145

= RM 20.07
5

Conclusion
Analysed Building

Proposed Building

EUQ

35 m2

45 m2

EUR

RM56.00

RM 64.68

GFA

125 m2

145 m2

35 x 56.00 = RM 1,960.00

45 x 64.68 = RM 2,910.60

1,960.00
= RM 15.68
125

2,910.60
= RM 20.07
145

Total cost of element


Cost/m2 GFA

20.07 15.68
x 100%
15.68

% Difference

= 28% higher than analysed


building

D. Calculate the new total cost target for element internal wall finishes of the
following building.
Analysed Building

Proposed Building

EUQ

350 m2

359 m2

EUR

RM 45.45

RM 56.81

GFA

415 m2

450 m2

Index

182

175
Change of cost/m2 of wall finishes from
RM 7.50 to RM 9.75.

Price Adjustment
New EUR

Proposed Index
x EUR (Analysed)
Analysed Index

175
x 45.45
182

= RM 43.70

Quality Adjustment
Change of wall finishes from RM 7.50/m2 to RM 9.75/m2
% Change of quality =

9.75 7.50
x 100%
7.50

= 30%

Therefore, new EUR :


New EUR

= 43.70

30% Quality increase = 13.11


56.81

Quantity Adjustment
Total cost of element = EUQ x EUR
= 359 x 56.81
= RM 20,394.79
Cost/m2 GFA

Total cost of element


GFA

20,394.79
450

= RM 45.32
Conclusion
Analysed Building

Proposed Building

EUQ

350 m2

359 m2

EUR

RM 45.45

RM 56.81

GFA

415 m2

450 m2

45.45 x 350 = RM 15,907.50

56.81 x 359 = RM 20,394.79

15,907.50
= RM 38.33
415

20,394.79
= RM 45.32
450

Total cost of element


Cost/m2 GFA
% Difference

45.32 38.33
x 100%
38.33

= 18% higher than analysed


building

E. The table below shows the summary of the cost analysis of a double-storey
office building in Shah Alam, Selangor which was completed in year 2010.

You are required to prepare a new cost plan of the elements shown in the table
for a similar building to be built in Klang, Selangor at the end of 2012.

The following is the information on the proposed building :


i.

Cost indices : 2010 (185) and 2012 (245)

ii. Gross Floor Area = 515 m2


iii. Quality of finishes to be improved by 10%

Summary of cost analysis :

Gross Floor Area = 450 m2

Date : 2010
Total Cost of Element

Cost/m2 GFA

(RM)

(RM)

SUBSTRUCTURE

1A

Piling

1B

Work below lowest floor finish

65,589.30

145.75

GROUP ELEMENT TOTAL

65,589.30

145.75

SUPERSTRUCTURE

2A

Frame

2B

Upper floor

2C

Roof

100.69

2D

Stairs

16.87

2E

External walls

19.46

2F

Windows

55.51

2G

Internal walls & partitions

28.13

2H

Doors

24.44

GROUP ELEMENT TOTAL

100.75
36.84

172,215.49

382.70

FINISHES

55,234.56

122.74

FITTINGS & FURNISHING

45,000.00

100.00

EXTERNAL WORKS

60,275.42

133.95

PRELIMINARIES

25,832.32

57.41

424,147.10

942.55

TOTAL

Example of calculation :
Figures in the table need to be adjusted to accommodate changes in time (price),
quality and quantity. On the next page are examples of the methods of adjustment for
two elements. All elements involve the adjustment on time and quantity except for
element Finishes (time, quality and quantity).

i.

Work Below Lowest Floor Finish


New Cost/m2

Proposed Index
x Cost/m2 (Analysed)
Analysed Index

245
x 145.75
185

= RM 193.03
Total cost of element = GFA x New Cost/m2
= 515 x 193.03
= RM 99,408.17
ii. Finishes
New Cost/m2

Proposed Index
x Cost/m2 (Analysed)
Analysed Index

245
x 122.74
185

= RM 162.55

New Cost/m2

= 162.55

10% Quality increase

= 16.26

New Cost/m2

178.81

Total cost of element = GFA x New Cost/m2


= 515 x 178.81
= RM 92,085.80
9

Summary of cost analysis for the proposed building :

Gross Floor Area = 515 m2

Date : 2012
Total Cost of Element

Cost/m2 GFA

(RM)

(RM)

SUBSTRUCTURE

1A

Piling

1B

Work below lowest floor finish

99,408.17

193.03

GROUP ELEMENT TOTAL

99,408.17

193.03

SUPERSTRUCTURE

2A

Frame

2B

Upper floor

2C

Roof

133.35

2D

Stairs

22.34

2E

External walls

25.77

2F

Windows

73.52

2G

Internal walls & partitions

37.25

2H

Doors

32.37

GROUP ELEMENT TOTAL

133.43
48.79

261,012.49

506.82

FINISHES

178.81

FITTINGS & FURNISHING

132.43

EXTERNAL WORKS

177.39

PRELIMINARIES
TOTAL

76.02
651,215.40

1,264.50

The new total cost of the building is RM 651,215.40 or RM 1,264.50/m2 of GFA.

10

F. The following is an abstract of a cost analysis for a single-storey guardhouse


with a GFA of 300 m2.

Element

Total cost

Cost/m2 GFA

EUQ

EUR

(RM)

(RM)

(m2)

(RM)

WBLFF

15,000.00

50.00

300

50.00

Frame

14,000.00

46.67

300

50.00

Roof

13,500.00

45.00

310

43.55

External walls

10,350.00

34.50

240

43.13

600.00

2.00

150.00

Doors

Prepare a new cost analysis for a proposed guardhouse based on the drawing and
information provided in the above analysis.
Cost data :
i.

Tender price index for a analysed building - 185

ii. Current index - 230


iii. WBLFF - similar to analysed building
iv. Frame - change from concrete frame to steel structure. Current cost of steel
structure is RM 85.00/m2
v.

External walls - reduction in quality, costing 10% less

vi. Roof - change to better specification of roof covering costing 15% more
vii. Door - similar to analysed building
Floor to ceiling height, 3.50 m

PLAN
25 m

Door size, 0.90 x 2.10 m


15 m

Window size, 1.80 x 1.20 m @ 2 No.


Eaves overhang, 600 mm

FRONT ELEVATION

Thickness of wall, 115 mm


All dimensions are from internal face of
external wall.

PROPOSED NEW GUARDHOUSE


New GFA = 25 x 15 = 375m2

11

Element : WBLFF
i.

Price adjustment (EUR) =

RM
Current index
x EUR
Analysed index

230
x 50.00
185

ii.

Quality adjustment

No adjustment

iii.

Quantity adjustment (EUQ)

25 x 15

iv.

Total cost of element = EUR x EUQ

62.16 x 375 m2

v.

Cost/m2 GFA =

Total cost of element


GFA

62.16

375 m2
23,310.00

23,310.00
375

62.16

Element : FRAME

RM

i.

Price adjustment (EUR)

Current cost of steel

ii.

Quality adjustment

Change from concrete


to steel structure

iii.

Quantity adjustment (EUQ)

25 x 15

iv.

Total cost of element = EUR x EUQ

85.00 x 375 m2

v.

Cost/m2 GFA =

Total cost of element


GFA

375 m2
31,875.00

31,875.00
375

85.00

Element : ROOF
i.

ii.

Price adjustment (EUR) =

85.00

RM
Current index
x EUR
Analysed index

Quality adjustment

230
x 43.55
185

54.14

Increase 15%

62.26

54.14 + (54.14 x 15%)


iii.

Quantity adjustment (EUQ)

Length

375 m2

25.00
Add
wall 2/0.115
oh 2/0.60

1.43
26.43

12

Width
15.00
Add
wall 2/0.115
eaves 2/0.60

1.43
16.43

26.43 x 16.43
= 434.24

iv.
v.

Total cost of element = EUR x EUQ


Cost/m2 GFA =

62.26 x 434 m2

Total cost of element


GFA

27,020.84

27,020.84
375

72.06

Element : EXTERNAL WALLS


i.

ii.

Price adjustment (EUR) =

Current index
x EUR
Analysed index

Quality adjustment

RM
230
x 43.13
185

53.62

Decrease 10%

48.26

53.62 - (53.62 x 10%)


iii
.

Quantity adjustment (EUQ)

277 m2

Length
25.00
Add
wall 2/0.115

0.23
25.23

Width
15.00
Add
wall 2/0.115

0.23
15.23

13

Total area
(25.23 + 15.23)2 x 3.50
= 283.22

Ddt
Door 0.90 x 2.10

1.89

Wdw 2(1.80 x 1.20)

4.32
277.01

iv
.
v.

Total cost of element = EUR x EUQ

Cost/m2 GFA =

Total cost of element


GFA

48.26 x 277 m2
13,368.02
375

Element : DOORS
i.

Price adjustment (EUR) =

Current index
x EUR
Analysed index

230
x 150.00
185

Quality adjustment

No adjustment

iii.

Quantity adjustment (EUQ)

0.90 x 2.10 = 1.89

iv.

Total cost of element = EUR x EUQ

186.49 x 2 m2

Cost/m2 GFA =

35.65

RM

ii.

v.

13,368.02

Total cost of element


GFA

372.98
375

186.49

2 m2
372.98

0.99

14

Summary of findings for the proposed building :


GFA = 375 m2
Element

Total cost

Cost/m2 GFA

EUQ

EUR

(RM)

(RM)

(m2)

(RM)

WBLFF

23,310.00

62.16

375

62.16

Frame

31,875.00

85.00

375

85.00

Roof

27,020.84

72.06

434

62.26

External walls

13,368.02

35.65

277

48.26

372.98

0.99

186.49

Doors

G. The table below shows the building elements abstracted from an Elemental
Cost Analysis (ECA) of an eight-storey office building in the state of Pahang,
tendered in 2010. The quantity surveyor had used the ECA as the main
source of reference to prepare a cost plan for a proposed six-storey office
building in Negeri Sembilan scheduled to be tendered out in the year 2012.
Element

Cost of
Element

Cost of
Element/m2 GFA

Element Unit
Quantity

Element Unit
Rate

(RM)

(RM)

(m2)

(RM)

WBLFF

170,400.00

71.00

500

340.80

Frame

408,000.00

170.00

2,400

170.00

Roof

135,600.00

56.50

520

260.77

External Walls

220,200.00

91.75

6,300

34.95

Internal Walls

135,141.00

56.31

4,000

33.79

Windows

42,000.00

17.50

300

140.00

45,000.00

18.75

1,800

25.00

50,000.00

20.83

Internal
Finishes

Floor

M & E services

Calculate the new elemental cost targets to be inserted in the cost plan based on the
information given below :
i.

The tender price index for the proposed building is 312.50, the location index is
1.0918 compared with the analysed building which are 291.15 and 1.0477
respectively.

15

ii. There is a decrease in the storey height of the proposed building from 3.50m to
3.20m compared with the analysed building.
iii. Changes in the roof design for the proposed building from flat roof to pitch roof
by using steel structure. The following are the composite rates involved :
a) Roof structure

: RM 350.00/m2

b) Roof finishes

: RM 70.00/m2 (including insulation layer)

c) Roof drainage

: 15% of the cost of roof structure and finishes

iv. Shortage of clay bricks necessitates the use of cement and sand bricks. The
current cost of cement and sand brick wall is RM 70.00/m2.
v.

Mild steel frame for windows is anticipated instead of anodised aluminum frame
that was used in the cost analysis. A saving of 15% is expected from the changes.

vi. Improved specification for internal floor finishes as two (2) floors are to be
occupied by the owner. The analysed building used cement render and ceramic
tiles for wet area.
a) The improvements for the two (2) floors are as follows :
Allow carpet - 40% (for managing directors room and meeting room)
Ceramic tiles for other areas (including wet area)
b) The remaining floors used cement render.
c) Given current costs :
Carpet

: RM 210.00/m2

Ceramic Tiles

: RM 80.00/m2

Cement Render : RM 10.00/m2


vii. No changes in the specification for WBLFF & Frame.
viii. A provision of RM 85,000.00 is to be included as P.C. sums for the M & E
services.
It is assumed that the proposed building is of similar shape and floor plan as the
analysed building.
As the proposed building is only six-storey, overall adjustments on GFA and loading
should be made. This is calculated by using the Proportion Method :

i.

The GFA of the Proposed Building


GFA (Proposed) = GFA (Analysed) x (6/8)
= 2,400 x (6/8)
= 1,800 m2

16

ii. Loading adjustment


Decrease in storey height from 3.50m to 3.20m
=

(6 x 3.20m) - (8 x 3.50m)
x 100%
(8 x 3.50m)

= - 31.42%
= Assume, 30% (any figure less than 31% is acceptable).

Element : WBLFF
1

Price adjustment (EUR)


Price index adjustment
Current index
x EUR
Analysed index

312.50
x 340.80
291.15

365.79
Location index adjustment
Current location index
x EUR
Analysed location index

1.0918
x 365.79
1.0477

381.19
Less loading adjustment

381.19 x -30%

266.83
114.36

Quality adjustment

Quantity adjustment (EUQ)

None

Assume similar shape and plan

500 m2

Total cost of element EUR x EUQ

266.83 x 500

Cost of element/m2 of GFA


Total cost of element
GFA

133,415.00
1,800

133,415.00

74.12

17

Element : FRAME
1

Price adjustment (EUR)


Price index adjustment
Current index
x EUR
Analysed index

312.50
x 170.00
291.15

182.47
Location index adjustment
Current location index
x EUR
Analysed location index

1.0918
x 182.47
1.0477

190.15
Less loading adjustment

190.15 x -30%

133.10
57.04

Quality adjustment

Quantity adjustment (EUQ)

None

EUQ frame = GFA proposed

1,800 m2

Total cost of element EUR x EUQ

133.10 x 1,800

Cost of element/m2 of GFA


Total cost of element
GFA

239,584.57

239,584.57
1,800

133.10

Element : ROOF
1

Price adjustment (EUR)


Current rate - Roof structure

350.00

- Roof finishes

70.00
420.00

Location index adjustment

None

Less loading adjustment

None

Quality adjustment

15% x 420.00

Quantity adjustment (EUQ)

420.00
63.00

483.00

Assume similar shape and plan, 520 m2


EUQ remain the same

18

Total cost of element EUR x EUQ

Cost of element/m2 of GFA


Total cost of element
GFA

483.00 x 520

251,160.00

251,160.00
1,800

139.53

Element : EXTERNAL WALLS


1

Price adjustment (EUR)


New rate - Cement and sand brick
wall
Location index adjustment
Less loading adjustment

Quality adjustment

Quantity adjustment (EUQ)

70.00

None
None

70.00

None

6,300 x (6/8) x (3.2/3.5) x 1800/2400

3,240 m2

Total cost of element EUR x EUQ

70.00 x 3,240

Cost of element/m2 of GFA


Total cost of element
GFA

226,800.00

226,800.00
1,800

126.00

Element : INTERNAL WALLS


1

Price adjustment (EUR)


New rate - Cement and sand brick
wall
Location index adjustment

Less loading adjustment


2

Quality adjustment

Quantity adjustment (EUQ)

70.00

None

None

70.00

None

4,000 x (6/8) x (3.2/3.5) x 1800/2400

2,057 m2

Total cost of element EUR x EUQ

70.00 x 2,057

143,990.00

19

Cost of element/m2 of GFA


143,990.00
1,800

Total cost of element


GFA

79.99

Element : WINDOWS
1

Price adjustment (EUR)


Price index adjustment
Current index
x EUR
Analysed index

312.50
x 140.00
291.15

150.27
Location index adjustment
Current location index
x EUR
Analysed location index

1.0918
x 150.27
1.0477

156.59
Less loading adjustment

None

Quality adjustment

15% x 156.59

Quantity adjustment (EUQ)

23.49

156.59
133.10

300 x (6/8) x (3.2/3.5) x 1800/2400 154 m2


4

Total cost of element EUR x EUQ

Cost of element/m2 of GFA

133.10 x 154

20,497.40

20,497.40
1,800

Total cost of element


GFA

11.39

Element : INTERNAL FLOOR FINISHES


1

Price adjustment (EUR)


Current rate
EUR for first two floors

Carpet

40% x 210.00
84.00

Ceramic 60% x 80.00


48.00
132.00

20

Remaining four floors


Thus, EUR

10.00
2/6 x 132.00
44.00
4/6 x 10.00
6.67
50.67

Location index adjustment

None

Less loading adjustment

None

Quality adjustment

None

Combined in EUR
3

50.67

50.67

Quantity adjustment (EUQ)


1,800 x (6/8) x 1800/2400

1,013 m2

Total cost of element EUR x EUQ

50.67 x 1,013

Cost of element/m2 of GFA


Total cost of element
GFA

51,328.71
1,800

51,328.71

28.52

Element : M & E SERVICES


1

Price adjustment (EUR)

None

Quality adjustment

None

Quantity adjustment (EUQ)

None

Total cost of element

New cost

Cost of element/m2 of GFA


Total cost of element
GFA

85,000.00
1,800

85,000.00

47.22

21

The new cost plan


Element

Cost of
Element

Cost of
Element/m2 GFA

Element Unit
Quantity

Element Unit
Rate

(RM)

(RM)

(m2)

(RM)

WBLFF

133,415.00

74.12

500

266.83

Frame

239,584.57

133.10

1,800

133.10

Roof

251,160.00

139.53

520

483.00

External walls

226,800.00

126.00

3,240

70.00

Internal walls

143,990.00

79.99

2,057

70.00

Windows

20,497.40

11.39

154

133.10

Internal Floor
Finishes

51,328.71

28.52

1,013

50.67

M
&
Services

85,000.00

47.22

Alternative way for element : Internal Floor Finishes


The adjustment can also be done by adjusting the EUQ rather than the EUR. This is
more appropriate as the changes are more to quantities. The difference in the final
figures is mainly due to rounding off processes.

Element : INTERNAL FLOOR FINISHES


1

Price adjustment (EUR)


Current rate
EUR for first two floors

Remaining four floors

Carpet

210.00

Ceramic

80.00

Cement

10.00

Location index adjustment

None

Less loading adjustment

None

Quality adjustment

None

22

Quantity adjustment (EUQ)


Area for first two floors

338 m2

1,800 x (2/8) x 1800/2400 Carpet

40% x 338m2
135

Ceramic 60% x 338m2


203
Remaining four floors
675 m2

1,800 x (4/8) x 1800/2400

Cement 675 m2
4

Total cost of element


EUR x EUQ
First two floors
Carpet

Remaining four floors

Ceramic 135 x 210.00

28,350.00

Cement

203 x 80.00

16,200.00

675 x 10.00

6,750.00
51,300.00

Cost of element/m2 of GFA


Total cost of element
GFA

51,300.00
1,800

28.50

23

H. How would the change in the number of storeys affect the construction cost
of two building with similar gross floor area? Explain factors that might be
affected due to these changes.

Assume both buildings are of similar specifications.

Building K

Building F
10.00
10.00

20.00
20.00

Plan

Plan
3.00 m

Section
3.00 m
Section

If two building have the same GFA and specifications but vary in the number of
storeys, and if the specifications are similar, then the construction cost is generally
higher for the higher building.
Refer to the following calculation :
Building K

Building F

3.00

3.00

GFA (m2)

(20 x 20) x 2 = 800

(10 x 10) x 8 = 800

Perimeter of wall (m)

(20 + 20) x 2 = 80

(10 + 10) x 2 = 40

(80 x 3) x 2 = 480

(40 x 3) x 8 = 960

No. of storeys
Storey height (m)

(at ground floor)


External wall area (m2)

The length of external wall at ground level in K is double of F or ratio 2 : 1 ;

However, the ratio is reverse for the above ground level, 1 : 2 ;

24

With higher building the cost of the following will be affected :

a.

Hoisting men, plant and materials during construction is likely to be greater;

b.

Foundation for F may likely be deeper and a more expensive type due to load
being spread over a smaller area;

c.

Upper floors are generally more expensive than ground floor not only because of
the hoisting but also because of the need for formwork and additional
reinforcement. In K half the total area is upper floor while in F it is seven to eight
floors;

d.

Frame in F is likely to be more expensive while in some cases no frame at all


may be used in K;

e.

Provision of staircases in F is likely to be increased. The total number of storey


flights would be 14 compared with K, which would have only two;

f.

Lifts will be required in F. Vertical transportation will reduce the usable floor
area;

g.

Internal layout will affect the cost of partitions, but they are likely to be greater in
K. It is seldom, however, that the increased cost of partitions will offset the large
difference in external wall cost;

h.

Other elements - doors, windows and services are likely to be affected by the
difference in total height; and

i.

Roof - though the roof in F is only 25% of K, it is unlikely that the saving on this
will completely offset the extra cost of the upper floors, as roofs are generally of
lighter construction.

25