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Sum materials + labor + waste + overhead. Then add VAT (22% in Italy, if applicable).

A common failure mode is treating L1 (time) without L3 (dependencies). In industrial plants, a conveyor belt starting at 08:00 without verifying the dust extraction system (L3) creates a hazardous ATEX zone violation.

), which focuses on the total cost of finished work (materials + labor), a provides the average labor time

 
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