You would put the actual costs for materials used in construction or renovation and architectural or contractor costs under the contractual services line item. Examples follow.
• Concrete for the basketball courts is figured at 300 yards at $20 per yard for a total of $600.
• Total cost of wood for the playground equipment will be $550.
• Showers will be installed for the women's swim team dressing room. There are five showers at a cost of $350 each for a total of $1,750.
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