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Construction Industry ATG Chapter 11 Contractor Square Foot Costs - Division 10 Installing Contractor’s Overhead and Profit Part 1

Publication Date - May 2009

NOTE: This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date.

Below are the average installing contractor's percentage markups applied to base labor rated to arrive at typical billing rates.

Column A:

Labor rates are based on average open shop wages for 7 major U.S. regions. Base rates, including fringe benefits, are listed hourly and daily. These figures are the sum of the wage rated and employer-paid fringe benefits such as vacation pay and employer-paid health costs.

Column B:

Workers' Compensation rates are the national average of state rates established for each trade.

Column C:

Average fixed overhead figures for all trades. Included are Federal and State Unemployment costs set at 6.2%; Social Security Taxes (FICA) set at 7.65%; Builder's Risk Insurance costs set at 0.44%; and Public Liability costs set at 2.02%. All the percentages, except those for Social Security Taxes, vary from state to state as well as from company to company.

Column D and E:

Percentages are based on the presumption that the installing contractor has annual billing of $2,000,000 and up. Overhead percentages may increase with smaller annual billing. The overhead percentages for any given contractor may vary greatly and depend on a number of factors such as the contractor's annual volume, engineering and logistical support costs, and staff requirements. The figures for overhead and profit will vary depending on the type of job, the job location, and the prevailing economic conditions. All factors should be examined very carefully for each job.

Column F:

Lists the total of Columns B, C, D and E.

Column G:

Column A (hourly base labor rate) multiplied by the percentage in

Column F:

(O&P percentage).

Column H:

The total of Column A (hourly base labor rate) plus Column G (Total O&P).

Column I:

Column H multiplied by eight hours.

To adjust these costs to a specific location, simply multiply the cost by the factor for that city. State and postal zip code numbers arrange the data alphabetically. For a city not listed, use the factor for a nearby city with similar economic characteristics. Refer to Location Factors section of this chapter.

Construction Trade Worker Classification Titles:

Number

Trade Construction Worker Classification Titles

1 Asbestos/Insulation/Pipe Coverers
2 Boilermakers
3 Bricklayers
4 Bricklayer Helpers
5 Carpenters
6 Cement Finishers
7 Common Laborers
8 Electricians
9 Elevator Constructors
10 Equipment Operators Crane or Shovel
11 Equipment Operators Medium Equipment
12 Equipment Operators Light Equipment
13 Equipment Operators Oilers
14 Equipment Operators Master Mechanic
15 Foreman Inside
16 Foreman Outside
17 Glazers
18 Helpers
19 Lathers
20 Marble Setters
21 Millwrights
22 Mosaic & Terrazzo Workers
23 Painters Ordinary
24 Painters Structural Steel
25 Paper Hangers
26 Pile Drivers
27 Plasterers
28 Plasterer Helpers
29 Plumbers
30 Rodmen Reinforcing
31 Roofers Composition
32 Roofers Tile & Slate
33 Roofers Helpers Composition
34 Sheet Metal Workers
35 Skilled Workers
36 Sprinkler Installers
37 Steamfitters or Pipefitters
38 Stone Masons
39 Structural Steel Workers
40 Tile Layers
41 Tile Layers Helpers
42 Truck Drivers Light
43 Truck Drivers Heavy
44 Welders Structural Steel
45 Wrecking (Not Included In Averages)

 

Installing Contractor's Overhead and Profit

#

A
Hourly Base Rate Incl. Fringes

A
Daily Base Rate Incl. Fringes

B
Workers' Comp. Ins.

C
Average Fixed Overhead

D
Overhead

E
Profit

F
Total Overhead & Profit %

G
Total Overhead & Profit Amount

H
Hourly Rates With Overhead & Profit

I
Daily Rates With Overhead & Profit

1 $27.40 $219.20 15.8% 16.3% 30.0% 10.0% 72.1% $19.75 $47.15 $377.20
2 $31.10 $248.80 12.7% 16.3% 30.0% 10.0% 69.0% $21.45 $52.55 $420.40
3 $26.65 $213.20 14.9% 16.3% 25.0% 10.0% 66.2% $17.65 $44.30 $354.40
4 $20.05 $160.40 14.9% 16.3% 25.0% 10.0% 66.2% $13.25 $33.30 $266.40
5 $25.70 $205.60 18.4% 16.3% 25.0% 10.0% 69.7% $17.90 $43.60 $348.80
6 $24.90 $199.20 9.6% 16.3% 25.0% 10.0% 60.9% $15.15 $40.05 $320.40
7 $18.70 $149.60 18.4% 16.3% 25.0% 10.0% 69.7% $13.05 $31.75 $254.00
8 $29.40 $235.20 6.6% 16.3% 30.0% 10.0% 62.9% $18.50 $47.90 $383.20
9 $35.80 $286.40 6.9% 16.3% 30.0% 10.0% 63.2% $22.65 $58.45 $467.60
10 $27.45 $219.60 10.4% 16.3% 28.0% 10.0% 64.7% $17.75 $45.20 $361.60
11 $26.50 $212.00 10.4% 16.3% 28.0% 10.0% 64.7% $17.15 $43.65 $349.20
12 $25.45 $203.60 10.4% 16.3% 28.0% 10.0% 64.7% $16.45 $41.90 $335.20
13 $23.40 $187.20 10.4% 16.3% 28.0% 10.0% 64.7% $15.15 $38.55 $308.40
14 $27.65 $221.20 10.4% 16.3% 28.0% 10.0% 64.7% $17.90 $45.55 $364.40
15 $26.60 $212.80 16.3% 16.3% 27.0% 10.0% 69.6% $18.50 $45.10 $360.80
16 $28.10 $224.80 16.3% 16.3% 27.0% 10.0% 69.6% $19.55 $47.65 $381.20
17 $25.60 $204.80 14.1% 16.3% 25.0% 10.0% 65.4% $16.75 $42.35 $338.80
18 $18.80 $150.40 17.8% 16.3% 25.0% 10.0% 69.1% $13.00 $31.80 $254.00
19 $23.60 $188.80 11.6% 16.3% 25.0% 10.0% 62.9% $14.85 $38.45 $307.60
20 $25.35 $202.80 14.9% 16.3% 25.0% 10.0% 66.2% $16.80 $42.15 $337.20
21 $26.75 $214.00 10.2% 16.3% 25.0% 10.0% 61.5% $16.45 $43.20 $345.60
22 $24.60 $196.80 9.5% 16.3% 25.0% 10.0% 60.8% $14.95 $39.55 $316.40
23 $23.20 $185.60 13.2% 16.3% 25.0% 10.0% 64.5% $14.95 $38.15 $305.20
24 $23.80 $190.40 45.3% 16.3% 25.0% 10.0% 96.6% $23.00 $46.80 $374.40
25 $23.35 $186.80 13.2% 16.3% 25.0% 10.0% 64.5% $15.05 $38.40 $307.20
26 $25.15 $201.20 21.4% 16.3% 30.0% 10.0% 77.7% $19.55 $44.70 $357.60
27 $23.50 $188.00 14.0% 16.3% 25.0% 10.0% 65.3% $12.35 $38.85 $310.80
28 $20.15 $161.20 14.0% 16.3% 25.0% 10.0% 65.3% $13.15 $33.30 $266.40
29 $29.55 $236.40 8.1% 16.3% 30.0% 10.0% 64.4% $19.05 $48.60 $388.80
30 $27.65 $221.20 23.8% 16.3% 28.0% 10.0% 78.1% $21.60 $49.25 $394.00
31 $21.95 $175.60 32.3% 16.3% 25.0% 10.0% 83.6% $18.35 $40.30 $322.40
32 $22.05 $176.40 32.3% 16.3% 25.0% 10.0% 83.6% $18.45 $40.50 $324.00
33 $16.10 $128.80 32.3% 16.3% 25.0% 10.0% 83.6% $13.45 $29.55 $236.40
34 $28.75 $230.00 11.9% 16.3% 30.0% 10.0% 68.2% $19.60 $48.35 $386.80
35 $26.10 $208.80 16.3% 16.3% 27.0% 10.0% 69.6% $18.15 $44.25 $354.00
36 $29.25 $234.00 8.3% 16.3% 30.0% 10.0% 64.6% $18.90 $48.15 $385.20
37 $29.85 $238.80 8.1% 16.3% 30.0% 10.0% 64.4% $19.20 $49.05 $392.40
38 $26.05 $208.40 14.9% 16.3% 25.0% 10.0% 66.2% $17.25 $43.30 $346.40
39 $27.70 $221.60 40.8% 16.3% 28.0% 10.0% 95.1% $26.35 $54.05 $432.40
40 $24.85 $198.80 9.5% 16.3% 25.0% 10.0% 60.8% $15.10 $39.95 $319.60
41 $19.10 $152.80 9.5% 16.3% 25.0% 10.0% 60.8% $11.60 $30.70 $245.60
42 $20.25 $162.00 17.1% 16.3% 25.0% 10.0% 68.4% $13.85 $34.10 $272.80
43 $21.00 $168.00 17.1% 16.3% 25.0% 10.0% 68.4% $14.35 $35.35 $282.80
44 $27.70 $221.60 40.8% 16.3% 28.0% 10.0% 95.1% $26.35 $54.05 $432.40
45 $19.25 $154.00 39.1% 16.3% 25.0% 10.0% 90.4% $17.40 $36.65 $293.20

Location Factors

Costs shown in RSMeans Cost Data Publications are based on National Averages for materials and installation. To adjust these costs to a specific location, simply multiply the base cost by the factor for that city. State and postal zip code numbers arrange the data alphabetically. For a city not listed, use the factor for a nearby city with similar economic characteristics.

United States:

State

Zip Code

City

Factor

Alabama 350-352 Birmingham 0.86
Alabama 354 Tuscaloosa 0.73
Alabama 355 Jasper 0.71
Alabama 356 Decatur 0.76
Alabama 357-358 Huntsville 0.84
Alabama 359 Gadsden 0.73
Alabama 360-361 Montgomery 0.75
Alabama 362 Anniston 0.68
Alabama 363 Dothan 0.74
Alabama 364 Evergreen 0.70
Alabama 365-366 Mobile 0.79
Alabama 367 Selma 0.72
Alabama 368 Phenix City 0.73
Alabama 369 Butler 0.71
Alaska 995-996 Anchorage 1.27
Alaska 997 Fairbanks 1.29
Alaska 998 Juneau 1.27
Alaska 999 Ketchikan 1.29
Arizona 850-853 Phoenix 0.86
Arizona 852 Mesa/Tempe 0.83
Arizona 855 Globe 0.79
Arizona 856-857 Tucson 0.84
Arizona 859 Show Low 0.81
Arizona 860 Flagstaff 0.86
Arizona 863 Prescott 0.81
Arizona 864 Kingman 0.83
Arizona 865 Chambers 0.80
Arkansas 716 Pine Bluff 0.81
Arkansas 717 Camden 0.70
Arkansas 718 Texarkana 0.75
Arkansas 719 Hot Springs 0.70
Arkansas 720-722 Little Rock 0.87
Arkansas 723 West Memphis 0.81
Arkansas 724 Jonesboro 0.79
Arkansas 725 Batesville 0.76
Arkansas 726 Harrison 0.78
Arkansas 727 Fayetteville 0.72
Arkansas 728 Russellville 0.77
Arkansas 729 Fort Smith 0.79
California 900-902 Los Angeles 1.06
California 903-905 Inglewood 1.05
California 906-908 Long Beach 1.04
California 910-912 Pasadena 1.05
California 913-916 Van Nuys 1.08
California 917-917 Alhambra 1.09
California 919-921 San Diego 1.04
California 922 Palm Springs 1.04
California 923-924 San Bernardino 1.05
California 925 Riverside 1.05
California 926-927 Santa Ana 1.06
California 928 Anaheim 1.05
California 930 Oxnard 1.07
California 931 Santa Barbara 1.06
California 932-933 Bakersfield 1.03
California 934 San Luis Obispo 1.08
California 935 Mojave 1.06
California 936-938 Fresno 1.09
California 939 Salinas 1.12
California 940-941 San Francisco 1.23
California 942,956-958 Sacramento 1.11
California 943 Palo Alto 1.18
California 944 San Mateo 1.22
California 945 Vallejo 1.15
California 946 Oakland 1.21
California 947 Berkeley 1.24
California 948 Richmond 1.24
California 949 San Rafael 1.22
California 950 Santa Cruz 1.15
California 951 San Jose 1.19
California 952 Stockton 1.09
California 953 Modesto 1.08
California 954 Santa Rosa 1.16
California 955 Eureka 1.12
California 959 Marysville 1.10
California 960 Redding 1.10
California 961 Susanville 1.09
Colorado 800-802 Denver 0.94
Colorado 803 Boulder 0.93
Colorado 804 Golden 0.91
Colorado 805 Fort Collins 0.9
Colorado 806 Greeley 0.80
Colorado 807 Fort Morgan 0.93
Colorado 808-809 Colorado Springs 0.90
Colorado 810 Pueblo 0.91
Colorado 811 Alamosa 0.88
Colorado 812 Salida 0.90
Colorado 813 Durango 0.91
Colorado 814 Montrose 0.87
Colorado 815 Grand Junction 0.92
Colorado 816 Glenwood Springs 0.90
Connecticut 060 New Britain 1.08
Connecticut 061 Hartford 1.08
Connecticut 062 Willimantic 1.08
Connecticut 063 New London 1.08
Connecticut 064 Meriden 1.08
Connecticut 065 New Haven 1.08
Connecticut 066 Bridgeport 1.09
Connecticut 067 Waterbury 1.09
Connecticut 068 Norwalk 1.09
Connecticut 069 Stanford 1.10
District of Columbia 200-205 Washington 0.95
Delaware 197 Newark 0.99
Delaware 198 Wilmington 1.00
Delaware 199 Dover 0.99
Florida 320-322 Jacksonville 0.77
Florida 321 Daytona Beach 0.84
Florida 323 Tallahassee 0.73
Florida 324 Panama City 0.67
Florida 325 Pensacola 0.78
Florida 326-344 Gainesville 0.77
Florida 327-328,347 Orlando 0.84
Florida 329 Melbourne 0.86
Florida 330-332,340 Miami 0.85
Florida 333 Fort Lauderdale 0.84
Florida 334,349 West Palm Beach 0.84
Florida 335-336,346 Tampa 0.86
Florida 337 St Petersburg 0.76
Florida 338 Lakeland 0.83
Florida 339,341 Fort Myers 0.80
Florida 342 Sarasota 0.84
Georgia 300-303,399 Atlanta 0.90
Georgia 304 Statesboro 0.71
Georgia 305 Gainesville 0.79
Georgia 306 Athens 0.79
Georgia 307 Dalton 0.75
Georgia 308-309 Augusta 0.81
Georgia 310-312 Macon 0.82
Georgia 313-314 Savannah 0.82
Georgia 315 Waycross 0.76
Georgia 316 Valdosta 0.73
Georgia 317,398 Albany 0.79
Georgia 318-319 Columbus 0.83
Hawaii 967 Hilo 1.21
Hawaii 968 Honolulu 1.23
Idaho 832 Pocatello 0.86
Idaho 833 Twin Falls 0.74
Idaho 834 Idaho Falls 0.75
Idaho 835 Lewiston 0.96
Idaho 836-837 Boise 0.87
Idaho 838 Coeur d'Alene 0.94
Illinois 600-603 North Suburban 1.10
Illinois 604 Joliet 1.10
Illinois 605 South Suburban 1.10
Illinois 606-608 Chicago 1.16
Illinois 609 Kankakee 1.00
Illinois 610-611 Rockford 1.04
Illinois 612 Rock Island 0.96
Illinois 613 La Salle 1.02
Illinois 614 Galesburg 0.99
Illinois 615-616 Peoria 0.98
Illinois 617 Bloomington 0.98
Illinois 618-619 Champaign 0.99
Illinois 620-622 East St Louis 1.00
Illinois 623 Quincy 0.98
Illinois 624 Effingham 0.96
Illinois 625 Decatur 0.97
Illinois 626-627 Springfield 0.97
Illinois 628 Centralia 1.00
Illinois 629 Carbondale 0.95
Indiana 460 Anderson 0.91
Indiana 461-462 Indianapolis 0.95
Indiana 463-464 Gary 1.01
Indiana 465-466 South Bend 0.91
Indiana 467-468 Fort Wayne 0.91
Indiana 469 Kokomo 0.92
Indiana 470 Lawrenceburg 0.87
Indiana 471 New Albany 0.86
Indiana 472 Columbus 0.92
Indiana 473 Muncie 0.91
Indiana 474 Bloomington 0.94
Indiana 475 Washington 0.91
Indiana 476-477 Evansville 0.90
Indiana 478 Terre Haute 0.90
Indiana 479 Lafayette 0.91
Iowa 500-503,509 Des Moines 0.91
Iowa 504 Mason City 0.77
Iowa 505 Fort Dodge 0.76
Iowa 506-507 Waterloo 0.79
Iowa 508 Creston 0.81
Iowa 510-511 Sioux City 0.87
Iowa 512 Sibley 0.73
Iowa 513 Spencer 0.74
Iowa 514 Carroll 0.74
Iowa 515 Council Bluffs 0.81
Iowa 516 Shenadoah 0.75
Iowa 520 Dubuque 0.86
Iowa 521 Decorah 0.76
Iowa 522-524 Cedar Rapids 0.94
Iowa 525 Ottumwa 0.84
Iowa 526 Burlington 0.87
Iowa 527-528 Davenport 0.97
Kansas 660-662 Kansas City 0.99
Kansas 664-666 Topeka 0.80
Kansas 667 Fort Scott 0.85
Kansas 668 Emporia 0.72
Kansas 669 Belleville 0.78
Kansas 670-672 Wichita 0.80
Kansas 673 Independence 0.85
Kansas 674 Salina 0.76
Kansas 675 Hutchinson 0.77
Kansas 676 Hays 0.82
Kansas 677 Colby 0.83
Kansas 678 Dodge City 0.82
Kansas 679 Liberal 0.79
Kentucky 400-402 Louisville 0.92
Kentucky 403-405 Lexington 0.89
Kentucky 406 Frankfort 0.89
Kentucky 407-409 Corbin 0.78
Kentucky 410 Covington 1.00
Kentucky 411-412 Ashland 0.98
Kentucky 413-414 Campton 0.79
Kentucky 415-416 Pikeville 0.86
Kentucky 417-418 Hazard 0.73
Kentucky 420 Paducah 0.90
Kentucky 421-422 Bowling Green 0.90
Kentucky 423 Owensboro 0.89
Kentucky 424 Henderson 0.91
Kentucky 425-426 Somerset 0.78
Kentucky 427 Elizabethtown 0.87
Louisiana 700-701 New Orleans 0.86
Louisiana 703 Thibodaux 0.84
Louisiana 704 Hammond 0.79
Louisiana 705 Lafayette 0.82
Louisiana 706 Lake Charles 0.83
Louisiana 707-708 Baton Rouge 0.82
Louisiana 710-711 Shreveport 0.79
Louisiana 712 Monroe 0.74
Louisiana 713-714 Alexandria 0.74
Maine 039 Kittery 0.79
  040-041 Portland 0.90
Maine 042 Lewiston 0.89
Maine 043 Augusta 0.82
Maine 044 Bangor 0.88
Maine 045 Bath 0.80
Maine 046 Machias 0.81
Maine 047 Houlton 0.85
Maine 048 Rockland 0.81
Maine 049 Waterville 0.80
Maryland 203 Waldorf 0.85
Maryland 207-208 College Park 0.87
Maryland 209 Silver Spring 0.86
Maryland 210-212 Baltimore 0.90
Maryland 214 Annapolis 0.85
Maryland 215 Cumberland 0.86
Maryland 216 Easton 0.68
Maryland 217 Hagerstown 0.86
Maryland 218 Salisbury 0.75
Maryland 219 Elkton 0.81
Maryland 203 Waldorf 0.85
Maryland 207-208 College Park 0.87
Maryland 209 Silver Spring 0.86
Maryland 210-212 Baltimore 0.90
Maryland 214 Annapolis 0.85
Maryland 215 Cumberland 0.86
Maryland 216 Easton 0.68
Maryland 217 Hagerstown 0.86
Maryland 218 Salisbury 0.75
Maryland 219 Elkton 0.81
Massachusetts 010-011 Springfield 1.04
Massachusetts 012 Pittsfield 1.01
Massachusetts 013 Greenfield 1.00
Massachusetts 014 Fitchburg 1.12
Massachusetts 015-016 Worcester 1.14
Massachusetts 017 Framingham 1.12
Massachusetts 018 Lowell 1.13
Massachusetts 019 Lawrence 1.13
Massachusetts 020-022,024 Boston 1.19
Massachusetts 023 Brockton 1.12
Massachusetts 025 Buzzards Bay 1.10
Massachusetts 026 Hyannis 1.09
Massachusetts 027 New Bedford 1.12
Michigan 480-483 Royal Oat 1.03
Michigan 481 Ann Arbor 1.05
Michigan 482 Detroit 1.07
Michigan 484-485 Flint 0.97
Michigan 486 Saginaw 0.94
Michigan 487 Bay City 0.95
Michigan 488-489 Lansing 0.97
Michigan 490 Battle Creek 0.93
Michigan 491 Kalamazoo 0.92
Michigan 492 Jackson 0.95
Michigan 493,495 Grand Rapids 0.82
Michigan 494 Muskegon 0.89
Michigan 496 Traverse City 0.80
Michigan 497 Gaylord 0.83
Michigan 498-499 Iron Mountain 0.90
Minnesota 550-551 Saint Paul 1.13
Minnesota 553-555 Minneapolis 1.17
Minnesota 556-558 Duluth 1.09
Minnesota 559 Rochester 1.05
Minnesota 560 Mankato 1.03
Minnesota 561 Windom 0.83
Minnesota 562 Willmar 0.85
Minnesota 563 St Cloud 1.07
Minnesota 564 Brainerd 0.98
Minnesota 565 Detroit Lakes 0.96
Minnesota 566 Bemidji 0.96
Minnesota 567 Their River Falls 0.95
Mississippi 386 Clarksdale 0.62
Mississippi 387 Greenville 0.69
Mississippi 388 Tupelo 0.64
Mississippi 389 Greenwood 0.65
Mississippi 390-392 Jackson 0.73
Mississippi 393 Meridian 0.66
Mississippi 394 Laurel 0.63
Mississippi 395 Biloxi 0.75
Mississippi 396 McComb 0.74
Mississippi 397 Columbus 0.65
Missouri 630-631 St Louis 1.03
Missouri 633 Bowling Green 0.94
Missouri 634 Hannibal 0.87
Missouri 635 Kirksville 0.80
Missouri 636 Flat River 0.94
Missouri 637 Cape Girardeau 0.87
Missouri 638 Sikeston 0.82
Missouri 639 Poplar Bluff 0.82
Missouri 640-641 Kansas City 1.03
Missouri 644-645 St Joseph 0.95
Missouri 646 Chillicothe 0.84
Missouri 647 Harrisonville 0.94
Missouri 648 Joplin 0.85
Missouri 650-651 Jefferson City 0.88
Missouri 652 Columbia 0.88
Missouri 653 Sedalia 0.85
Missouri 654-655 Rolla 0.88
Missouri 656-658 Springfield 0.86
Montana 590-591 Billings 0.87
Montana 592 Wolf Point 0.83
Montana 593 Miles City 0.85
Montana 594 Great Falls 0.88
Montana 595 Havre 0.80
Montana 596 Helena 0.87
Montana 597 Butte 0.83
Montana 598 Missoula 0.83
Montana 599 Kalispell 0.81
Nebraska 680-681 Omaha 0.89
Nebraska 683-685 Lincoln 0.78
Nebraska 686 Columbus 0.70
Nebraska 687 Norfolk 0.77
Nebraska 688 Grand Island 0.77
Nebraska 689 Hastings 0.76
Nebraska 690 Mccook 0.70
Nebraska 691 North Platte 0.75
Nebraska 692 Valentine 0.66
Nebraska 693 Alliance 0.66

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Page Last Reviewed or Updated: 22-Aug-2016