EXPRESSION
Subtotal = Materials + Labor + Equipment + Legal
DESCRIPTION
Direct cost total before overhead, profit, and taxes. Every input is user-entered — ConstrCalc® never inserts a hidden line item.
VARIABLES
| Symbol | Meaning |
|---|---|
| Materials | sum of all material line items (from Materials tab) |
| Labor | sum of all labor line items (from Labor tab) |
| Equipment | sum of all equipment line items (from Equipment tab) |
| Legal | sum of all legal / permit / contractor line items (from Legal Documents tab) |
WORKED EXAMPLE
Materials $10,000 · Labor $8,000 · Equipment $2,000 · Legal $1,000 Subtotal = 10,000 + 8,000 + 2,000 + 1,000 = $21,000
NOTES
The Subtotal is the base for both Overhead and Profit calculations. Change any direct-cost line item and every downstream figure updates transparently.