ILLUSTRATIVE HVAC ESTIMATE REVIEW PACKAGE All documents are educational examples created to explain report structure. They are not client work, a complete project estimate, a design, a fabrication drawing or current market pricing. M-101 A: main 20 LF plus three 10 LF branches = 50 LF straight duct. Three connections, three outlets and one end cap are listed separately. M-101 B: main changes to 24 LF; straight duct becomes 54 LF. Other illustrative counts remain unchanged only for this teaching comparison. Actual changes need review of affected fittings, supports, insulation, controls and accessories. Duct cost exercise: material $719 + 10 labor hours x assumed $60/hour = $1,319 direct subtotal. Revision B adds assumed $60 material + 0.8 hours x $60 = $108; revised direct subtotal $1,427. These are invented teaching inputs, not rates or a quotation. AHU-1 supply/installation, supports, dampers, insulation, testing, freight, tax, equipment rentals, overhead, contingency and profit are not priced in this exercise. Review the scope clarification register. M-201 is an independent piping schedule and is not part of the duct subtotal. The separate cost-breakdown CSV uses an independent 100-unit arithmetic example. Do not add it to the duct schedule. Replace all assumptions and agree the scope before using any format for a bid.