BILL OF ENGINEERING MEASUREMENT AND EVALUATION

PROJECT TITLE: SUPPLY AND INSTALLATION OF STREET/ PERIMETER LIGHT A

TELEVISION/ MIDLAND FM APATA YAKUBA
S/NO DESCRIPTION QTYILORIN.
UNIT RATE

A CIVIL WORK
1 DIGGING AND BACKFILLING OF 45 NOS 1,500.00
HOLE 600MMX900MM TO
ACCOMADATE CONCRETE POLE
BASE

2 DIGGING AND BACKFILLING OF 1045 MTRS 600.00

CABLE TRENCH

3 CASTING OF STANDARD 45 NOS 22,000.00

CONCRETE POLE BASE

4 ALLOW FOR CUTTING AND 50 MTRS 2,500.00

MENDING OF OVERLAY ASHPALT
ROAD CROSSING

5 CONSTRUCTION OF 1 NOS 35,000.00

TRANSFORMER PLINTH

6 CONSTRUCTION OF LIGHTING 1 NOS 25,000.00

KIOSK PLINTH
7 75MM DIAM GALVANISED PIPES 10 LENGTH 9,000.00
FOR ROAD CROSSING

SUB-TOTAL(A)
B CABLES & OTHER ACCESSORIES
1 4X25MM2 PVC/SWA/PVC 200 MTRS 3,500.00
CABLE[NIGERCHIN]
2 4X16MM2 PVC/SWA/PVC CABLE 1090 MTRS 2,750.00
[NIGERCHIN]

3 2.5MM2 TWIN+EARTH PVC 20 COILS 8,950.00

CABLE
4 PVC INSULATION TAPE 10 ROLLS 60.00

SUB-TOTAL(B)

C POLES/FITTINGS&ACCESSORIES

1 6.0M SINGLE ARM PERIMETER 34 NOS 65,000

LIGHT POLE

2 9.0M SINGLE ARM STREET LIGHT 11 NOS 65,000

POLE
3 1X250W HIGH PRESSURE 45 NOS 35,000.00
SODIUM LAMP FITTINGS
COMPLETE WITH

I 250W CHOKE[THORN]

II 250-400W IGNITOR
III 25UF CAPACITOR
7 60A PVC CONNECTOR 20 ROLLS 500

8 5/10A MCB BREAKERS(MG) 50 NOS 1,500.00

9 INSTALLATION MATERIALS SHALL LOT SUM 200,000.00
INCLUDE BOLTS & NUTS

SUB-TOTAL(C)
D 100KVA,33/0.415
TRANSFORMER SUB-STATION

1 SUPPLY AND INSTALLATION OF 1 NOS 1,500,000.00

100KVA,33/0.415 TRANSFORMER
(ELCO)

2 33KV DJ&P FUSE ASSEMBLY 1 SETS 35,000.00

3 33KV LIGHTING ARRESTOR 1 SETS 20,000.00

4 33KV U-CHANNEL COMPLETE 2 SETS 15,000.00
WITH ACCESSORIES

5 33KV CHANNEL COMPLETE WITH 1 SETS 10,000.00

ACCESSORIES

6 1800MM HEAVY GUAGE 50 NOS 1,800.00

GALVANISED EARTH ROD

7 70MM BARE COPPER EARTH 200 NOS 200.00

WIRE
8 50MM PVC COPPER WIRE 200 MTRS 250.00
9 75MM DIAM. COMPRESSIBLE 40 NOS 400.00
TYPE CABLE LUG

10 100MM DIAM. BI-METAL LINE 50 NOS 350.00

TAP
11 10.3M RE-FORCED CONCRETE 2 NOS 22,000.00
POLE
12 ALLOW FOR THE EXTENSION OF LOT SUM 100,000.00
33KV NETWORK TO `THE
PROPOSED TRANSFORMER SUB-
STATIONS

13 ALLOW FOR LOT SUM 400,000.00

TRANSPORTATION/HIRING OF
HIAB

14 PHCN STATUTORY CHARGES LOT SUM 800,000,00

SHALL INCLUDE THE FOLLOWING:
(a)SECURITYDEVELOPMENT
(b)INSPECTION&SURVEY
CAPITAL DEVELOPMENT(D)
TESTING/COMMSIONING

15 ALLOW FOR THE SUPPLY AND 1 SETS 1,600,000.00

INSTALLATION OF MAXIMUM
DEMAND METER INCLUDING ALL
NECESSARY PROCESSING FEES

SUB-TOTAL (D)

E STREET LIGHTING KIOSK

1 CONSTRUCTION OF PURPOSE 1 SETS 500,000.00
BUILT STREET
LIGHING KIOSK WHICH SHALL BE
MECANICAL STRONG AND
ELECTRICALLY INSULATED
WITHPROVISION FOR TOP &
BOTTOM CABLE ENTRY

COMPRISING THE FOLLOWING :

 (i) 2NO X 100-120A CONTACTOR
(MERLIN GERIN)

(ii) 1NO X 100A MCCB (MG) AS

INCOMER

(iii) 2NO X 60A MCCB(MG) AS

OUT-GOING

(iv) 1NO OF AUTO SELECTOR

SWITCH
(v) 5/10A PHOTO CELL SWITCH

2 ALLOW FOR THE EARTH OF 1 SETS 20,000.00

LIGHTING KIOSK

SUB-TOTAL(E)
COLLECTION
A CIVIL WORKS

B CABLES & OTHER ACCESSORIES

C POLES & FITTINGS

D 100 KVA, 11/0.415 KV
TRANFORMER SUB-STATION

E STREET LIGHTING KIOSK

F TOTAL

LABOUR (30%)

CONTIGENCY (5%)

TAX (13%)

GRAND TOTAL
METER LIGHT AT KWARA
TOTAL

67,500.00

627,000.00

990,000.00

125,000.00

35,000.00

25,000.00

90,000.00

1,959,500.00
700,000.00

2,997,500.00

179,000.00

600.00

3,877,100.00

2,210,000.00

715,000.00

1,575,000.00

10,000.00

75,000.00
200,000.00

4,785,000.00
1,500,000.00

35,000.00

20,000.00
30,000.00

10,000.00

90,000.00

40,000.00

50,000.00
16,000.00

17,500.00
 44,000.00

100,000.00

400,000.00

800,000,00

1,600,000.00

3,952,500.00

500,000.00
 20,000.00

520,000.00

1,959,500.00

3,877,100.00

4,785,000.00
3,952,500.00

520,000.00

15,094,100.00

4,528,230.00

754,705.00

1,962,233.00

22,339,268.00
 BILL OF ENGINEERING MEASUREMENT AND EVALUATION
PROJECT TITLE:EXTERNAL ELECTRICAL SERVICES OF PROPOSED RESIDENTIAL DEVELOP-
FOR ENGR. SHERIFF BADAMOSI ,IPE ROAD ,GRA,OFFA
S/NO DESCRIPTION QTY UNIT

1 LOAD CABLES/OTHER INSTALLATION

ACCESSORIES

A 4 core x 50.0mm2 PVC/SWA/PVC 80 MTRS

underground armoured cable from
the Low tension pole to Generator
House [ KABEL METAL OR APPROVED
EQUAL]

B 4 core x 35.0mm2 PVC/SWA/PVC 63 MTRS

underground armoured cable from
the main panel to the main
building[ KABEL METAL OR
APPROVED EQUAL]

C 4 core x 16MM2 PVC/SWA/PVC 78 MTRS

underground armoured cable from
Substation Distribution panel to Twin
2-Bedroom flat [ KABEL METAL OR
APPROVED EQUAL]
D 4 core x 16mm2 PVC/SWA/PVC 34 MTRS
underground armoured cable from
Substation Distribution panel to
Detached 2-Bedroom flat

E 2- core x10mm2 PVC/SWA/PVC 53 MTRS

underground armoured cable from
Distribution Panel to Gate House
[ KABEL METAL]

F 4 Core x 10mm2 PVC/SWA/PVC 15 MTRS

underground armoured cable from
Main Distribution Panel to Street
Light Kiosk [ KABEL METAL]

G 300 X 225 mm Plastic adaptable box 5 NO

complete with installation
accessories

H 75 mm UPVC Tiger pipe complete 60 LENGTH

with accessories such as coupler etc
as sleeve along the route. The UPVC
pipe shall be buried 1200mm below
ground level
J Construction of 600mm x 600mm x 2 NO
1200mm Electrical Service Man hole
using granite clipping of 3/4
aggregate,Cement etc to standard
specifications.

SUB-TOTAL (A -J)

K Digging of Cable trench 296 MTRS

L Labour / Attendance for Laying of / LOT SUM

termination of armoured cable 0f
varying sizes.

TOTAL [ TO COLLECTION]

2 DISTRIBUTION PANELS:MAIN/SUB-
PANEL

A 200A TP&N Fused switch Complete 1 NOS

with installation accessories [ HAVELL
OR APPROVED EQUAL]
B Construction of purpose built low 1 SET
voltage Distribution panel
(Mechanically inter-locked)
comprising the following: -2 Nox
200Amp TP&N moulded case circuit
breaker (MCCB) [ Schneider or ABB]
as incomer - 1 No x 100A 4- poles
MCCB -2 No x 63A 4- poles
MCCB -2 No. x 63A 2-poles MCB
as outgoings
-1 No x 200A digital Ammeter -1
No x 200A digital volteter - 1 No
x 50Hz frequecy Meter -Power ON
indicator Lamps -1 No 3 -Phase
prepaid Energy Meter.

II All the above shall be enclosed in 4.0

mm thick fabricated iron sheet of
1200mm x 900mm x 450mm cubicle;
with satisfactory mechanical stability
and Electrically insulted to
supervising Engineers specification.

SUB- PANEL
C Construction of purpose built low 1 SET
voltage Distribution panel
(Mechanically inter-locked)
comprising the following: -6
Nox 100A TP&N moulded case circuit
breaker (MCCB) [ Schneider or ABB]
as incomer - 6 No x 63A TP&N
MCCB -1 No x 100A digital
Ammeter -1 No x 415A digital
volteter - 1 No x 50Hz frequecy
Meter -Power ON indicator Lamps
- 3 No-Phase prepaid Energy
Meter. All the above shall be
enclosed in 4.0mm thick fabricated
iron sheet of 1800x900x450mm
cubicle ,with satisfactory

All the above shall be enclosed in 4.0

mm thick fabricated iron sheet of
1200mm x 900mm x 450mm cubicle;
with satisfactory mechanical stability
and Electrically insulted to
supervising Engineers specification.
(iii) Earthing system shall be include
1800mm heavy duty galvanised earth
rod clamp with 16mm2 PVC insulted
copper cable as Earth Continuity
Conductor.
3
DISTRIBUTION, CONTROL &
EARTHLING

1A31:F3

Supply and installation of purpose

built 50kva diesel generator indoor
type floor mounted free standing
AMF panel made of 4.0mm corrosion
resistance sheet duly acid treated
having the following arrangements:

2
- 1 No x 100A T&N MCCB (ABB) as
incomer

3
- 2 No x 100A TP&N contractor (ABB)

4
-Metering/voltage meter relay

5
-Off/Auto selectors switch

-Sets of control relays

7
-Sets of protecting fuses

8
-Sets of Auxiliary contractor

9
-Sets of pin relay

10
-Sets of Timer

11
-Sets of pilot lamps

12

-Digital ammeter

13
-Digital voltmeter
14

-Digital wattmeter

15

Enclosed in 1200 x 750mm, 4.0mm

think metal sheet. The panel shall be
electrically insulated with provision
for bottom and top cable entry. All
control cable shall be 4.0mm
PVC/PVC (Nigerchin) cable

Supply and installation of purpose

built standard street light kiosk made
of 4mm corrosion resistance sheet
duly acid treated having the following
arrangements:
E - 1 No. 100A TP &N MCCB (ABB)
breaker as incomer
1

- 2 No. 100A contractor

- 2 No. x 60A TP&N MCCB (ABB)
breaker as out goings

- Manual/Auto selector switch

- High/Low voltage relay sensor

- 5A/10A photo cell switch

- Digital voltmeter

- Digital Ammeter

All the above are to be enclosed in

1200mm x 750mm, 4.0mm thick
plate with provision for MD meter
and cables. 4.0mm PVC/PVC
(Nigerchin) cable shall be used as
control cable

Earthling system shall include

1800mm heavy duty type galvanized
earth rod clamp with 16sq.mm PVC
cable as earth continuity conductor.
REMENT AND EVALUATION
OSED RESIDENTIAL DEVELOP-

RATE TOTAL

3,900.00 312,000.00

2,750.00 173,250.00

1,350.00 105,300.00
1,350.00 45,900.00

650.00 34,450.00

1,200.00 18,000.00

3,500.00 17,500.00

3,750.00 225,000.00
15,000.00 30,000.00

961,400.00

200.00 59,200.00

75,000.00

1,095,600.00

75,000
 BILL OF ENGINEERING MEASUREMENT AND EVALUATION
PROJECT TITLE:SUPPLY AND INSTALLATION OF STREET LIGHT AT
ERIN-ILE TOWNSHIP
S/NO DESCRIPTION QTY UNIT RATE
A CIVIL WORK
1 DIGGING AND 220 NOS 1,500.00
BACKFILLING OF
HOLE
600MMX900MM TO
ACCOMADATE
CONCRETE POLE
BASE

2 DIGGING AND 6600 MTRS 600.00

BACKFILLING OF
CABLE TRENCH
3 CASTING OF 220 NOS 22,000.00
STANDARD
CONCRETE POLE
BASE

4 ALLOW FOR CUTTING 500 MTRS 2,500.00

AND MENDING OF
OVERLAY ASHPALT
ROAD CROSSING

5 CONSTRUCTION OF 2 NOS 35,000.00

TRANSFORMER
PLINTH
6 CONSTRUCTION OF 2 NOS 25,000.00
LIGHTING KIOSK
PLINTH
7 75MM DIAM 200 LENGTH 9,000.00
GALVANISED PIPES
FOR ROAD CROSSING

SUB-TOTAL(A)
B CABLES & OTHER
ACCESSORIES
1 4X25MM2 500 MTRS 3,500.00
PVC/SWA/PVC
CABLE[NIGERCHIN]
2 4X16MM2 6800 MTRS 2,750.00
PVC/SWA/PVC CABLE
[NIGERCHIN]
3 2.5MM2 75 COILS 8,950.00
TWIN+EARTH PVC
CABLE
4 PVC INSULATION 95 ROLLS 60.00
TAPE
SUB-TOTAL
C POLES/FITTINGS&AC
CESSORIES
1 9.0M SINGLE ARM 220 NOS 65,000
STREET LIGHT POLE
2 1X250W HIGH 220 NOS 35,000.00
PRESSURE SODIUM
LAMP FITTINGS
COMPLETE WITH

I 250W
CHOKE[THORN]
II 250-400W IGNITOR
III 25UF CAPACITOR
6 60A PVC CONNECTOR 150 ROLLS 500

7 5/10A MCB 220 NOS 1,500.00

BREAKERS(MG)
8 INSTALLATION LOT SUM ###
MATERIALS SHALL
INCLUDE BOLTS &
NUTS

SUB-TOTAL
D 100KVA,11/0.415
TRANSFORMER SUB-
STATION
1 SUPPLY AND 2 NOS ###
INSTALLATION OF
100KVA,11/0.415
TRANSFORMER
(ELCO)

2 11KV DJ&P FUSE 2 SETS 35,000.00

ASSEMBLY
3 11KV LIGHTING 2 SETS 20,000.00
ARRESTOR
4 11KV U-CHANNEL 4 SETS 15,000.00
COMPLETE WITH
ACCESSORIES
5 11KV CHANNEL 2 SETS ###
COMPLETE WITH
ACCESSORIES
6 1800MM HEAVY 100 NOS 1,800.00
GUAGE GALVANISED
EARTH ROD

7 70MM BARE COPPER 400 NOS 200.00

EARTH WIRE

8 50MM PVC COPPER 200 MTRS 250.00

WIRE
9 75MM DIAM. 80 NOS 400.00
COMPRESSIBLE TYPE
CABLE LUG
10 100MM DIAM. BI- 50 NOS 350.00
METAL LINE TAP
11 10.3M RE-FORCED 4 NOS 22,000.00
CONCRETE POLE
12 ALLOW FOR THE LOT SUM ###
EXTENSION OF 11KV
NETWORK TO `THE
PROPOSED
TRANSFORMER SUB-
STATIONS
13 ALLOW FOR LOT SUM ###
TRANSPORTATION/HI
RING OF HIAB
14 PHCN STATUTORY LOT SUM 800,000,00
CHARGES SHALL
INCLUDE THE
FOLLOWING:
(a)SECURITYDEVELOP
MENT
(b)INSPECTION&SUR
VEY CAPITAL
DEVELOPMENT(D)
TESTING/COMMSION
ING

15 ALLOW FOR THE 2 SETS ###

SUPPLY AND
INSTALLATION OF
MAXIMUM DEMAND
METER INCLUDING
ALL NECESSARY
PROCESSING FEES

SUB-TOTAL (D)
E STREET LIGHTING
KIOSK
1 CONSTRUCTION OF 2 SETS ###
PURPOSE BUILT
STREET
 LIGHING KIOSK
WHICH SHALL BE
MECANICAL STRONG
AND ELECTRICALLY
INSULATED
WITHPROVISION FOR
TOP & BOTTOM
CABLE ENTRY

COMPRISING THE
FOLLOWING :
(i) 2NO X 100-120A
CONTACTOR (MERLIN
GERIN)
(ii) 1NO X 100A MCCB
(MG) AS INCOMER

(iii) 2NO X 60A

MCCB(MG) AS OUT-
GOING
(iv) 1NO OF AUTO
SELECTOR SWITCH
(v) 5/10A PHOTO
CELL SWITCH
2 ALLOW FOR THE 2 SETS 20,000.00
EARTH OF LIGHTING
KIOSK
SUB-TOTAL
 COLLECTION
A CIVIL WORKS

B CABLES & OTHER

ACCESSORIES

C POLES & FITTINGS

D 100 KVA, 11/0.415 KV

TRANFORMER SUB-
STATION

E STREET LIGHTING
KIOSK

F TOTAL

LABOUR (30%)

CONTIGENCY (5%)

TAX (13%)

GRAND TOTAL
 ND EVALUATION
T LIGHT AT

TOTAL

330,000.00

3,960,000.00

4,840,000.00

1,250,000.00

70,000.00
 50,000.00

1,800,000.00

12,300,000.00

1,750,000.00

18,700,000.00

671,250.00

5,700.00

21,126,950.00

14,300,000.00
7,700,000.00

75,000.00

330,000.00

500,000.00

22,905,000.00

2,600,000.00

70,000.00

40,000.00
60,000.00

20,000.00

180,000.00

80,000.00

50,000.00

32,000.00

17,500.00

88,000.00

500,000.00
400,000.00

800,000,00

1,600,000.00

5,737,500.00

500,000.00
20,000.00

520,000.00
12,300,000.00

21,126,950.00

22,905,000.00

5,737,500.00

520,000.00

62,589,450.00

18,776,835.00

3,129,472.50

8,136,628.50

92,632,386.00
 BILL OF ENGINEERING MEASUREMENT AND EVALUATION
PROJECT TITLE:EXTERNAL ELECTRICAL SERVICES OF PROPOSED RESIDENTIAL DEVELOP-
FOR ENGR. SHERIFF BADAMOSI ,IPE ROAD ,GRA,OFFA
S/NO DESCRIPTION QTY UNIT
1 LOAD CABLES/OTHER INSTALLATION
ACCESSORIES
A 4 core x 50.0mm2 PVC/SWA/PVC underground 80 MTRS
armoured cable from the Low tension pole to
Generator House [ KABEL METAL OR APPROVED
EQUAL]

B 4 core x 35.0mm2 PVC/SWA/PVC underground 63 MTRS

armoured cable from the main panel to the
main building[ KABEL METAL OR APPROVED
EQUAL]

C 4 core x 16MM2 PVC/SWA/PVC underground 78 MTRS

armoured cable from Substation Distribution
panel to Twin 2-Bedroom flat [ KABEL METAL OR
APPROVED EQUAL]

D 4 core x 16mm2 PVC/SWA/PVC underground 34 MTRS

armoured cable from Substation Distribution
panel to Detached 2-Bedroom flat
E 2- core x10mm2 PVC/SWA/PVC underground 53 MTRS
armoured cable from Distribution Panel to Gate
House [ KABEL METAL]
F 4 Core x 10mm2 PVC/SWA/PVC underground 15 MTRS
armoured cable from Main Distribution Panel to
Street Light Kiosk [ KABEL METAL]
G 300 X 225 mm Plastic adaptable box complete 5 NO
with installation accessories
H 75 mm UPVC Tiger pipe complete with 60 LENGTH
accessories such as coupler etc as sleeve along
the route. The UPVC pipe shall be buried
1200mm below ground level

J Construction of 600mm x 600mm x 1200mm 2 NO

Electrical Service Man hole using granite clipping
of 3/4 aggregate,Cement etc to standard
specifications.

SUB-TOTAL (A -J)
K Digging of Cable trench 296 MTRS
L Labour / Attendance for Laying of / termination LOT SUM
of armoured cable 0f varying sizes.

TOTAL [ TO COLLECTION]
2 DISTRIBUTION PANELS:MAIN/SUB-PANEL
A 200A TP&N Fused switch Complete with 1 NOS
installation accessories [ HAVELL OR APPROVED
EQUAL]
B Construction of purpose built low voltage Main 1 SET
Distribution panel (Mechanically inter-locked)
comprising the following: -2
Nox 200Amp TP&N moulded case circuit breaker
(MCCB) [ Schneider or ABB] as incomer
- 1 No x 100A 4- poles
MCCB -2 No x 63A 4- poles
MCCB -2 No. x 63A 2-poles
MCB as outgoings -1 No x
200A digital Ammeter -1 No x
200A digital volteter - 1 No x
50Hz frequecy Meter -Power
ON indicator Lamps
-1 No 3 -Phase prepaid Energy Meter. All the
above shall be enclosed in 4.0mm thick
fabricated iron sheet of 1800x900x450mm
cubicle which shall be mechanically stable and
electrically insulated to Engineers specifications
C Construction of purpose built low voltage Sub 1 SET
Distribution panel (Mechanically inter-locked)
comprising the following: -6
Nox 100A TP&N moulded case circuit breaker
(MCCB) [ Schneider or ABB] as incomer

- 6 No x 63A TP&N MCCB

-1 No x 100A digital Ammeter
-1 No x 415A digital volteter
- 1 No x 50Hz frequecy Meter
-Power ON indicator Lamps -3
No-S inglePhase prepaid Energy Meter. All the
above shall be enclosed in 4.0mm thick
fabricated iron sheet of 1800x900x450mm
cubicle ,with satisfactory mechanical strength
and electrically insulated to Engineers
specifications

D Earthing system shall be include 1800mm heavy LOT SUM

duty galvanised earth rod clamp with 16mm2
PVC insulted copper cable as Earth Continuity
Conductor.

TOTAL [ TO COLLECTION]

3 STREET LIGHTING KIOSK

A 1 SET

Construction of Purpose built street lighting

kiosk comprising the following:-
-1NO.x63ATP&N mccb breaker as incomer
Schneider or approved equal
-2NO.x32ATP&N mccb breaker as
out going Schneider or approved equal
=1NO.x63ATP&N Contactor
[Telemechanics /Siemens] or approved equal
-Auto/Manual Selector switch
-Low/Over load relay switch[Binatone]
All the above shall be enclosed in
1200x800x450mm,4.0mm thick Metal plate.The
Panel shall be Electrically insulated with
provision for bottom and top cable entry.

B Earthing system shall be include 1800mm heavy LOT SUM

duty galvanised earth rod clamp with 16mm2
PVC insulted copper cable as Earth Continuity
Conductor.

TOTAL [ TO COLLECTION]

COLLECTIONS
1 LOAD CABLES/OTHER INSTALLATION
ACCESSORIES
2 DISTRIBUTION PANELS:MAIN/SUB-PANEL
3 STREET LIGHTING KIOSK
4 REPRODUCTION OF AS INSTALLED
ELECTRICAL/MECHANICAL SERVICES
DRAWINGS BOTH SOFT AND HARD COPIES

GRAND TOTAL
REMENT AND EVALUATION
L DEVELOP-

RATE TOTAL

3,900.00 312,000.00

2,750.00 173,250.00

1,350.00 105,300.00

1,350.00 45,900.00

650.00 34,450.00

1,200.00 18,000.00

3,500.00 17,500.00

3,750.00 225,000.00

15,000.00 30,000.00

961,400.00
200.00 59,200.00
75,000.00

1,095,600.00
 75,000 75,000.00

495,000.00 495,000.00
650,000.00 650,000.00

20,000 20,000.00

1,165,000.00
185,000.00 185,000.00

10,000 10,000.00

195,000.00

1,095,600.00

1,165,000.00
195,000.00
275,000.00

2,730,600.00