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Costing a bill of materials

A bill of materials, the BOM, is the list of every part a job needs. Each line is quantity times unit price; the material cost is the sum; labour and overhead are added on top.

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In beta. This lesson was written for Hone and has not yet been checked by a licensed engineer. Practice material, not professional advice. What that means.

What it is for

The quote went out at $577 and the parts alone came to $640, because one line had a reel price where a per-metre price belonged. The BOM is where a job is won or lost before it starts, and every line is one multiplication.

How to think about it

Line by line: quantity in the same unit as the price, times the price. Add the lines. Then labour as hours times rate, then overhead or margin as a percentage of the total so far. Write each stage down.

Worked example

Cost = Σ (quantity × unit price), then the extras
The shape of every BOM.
2 motors at $145.00 = $290.00; 6 m of cable at $3.25/m = $19.50; 1 enclosure at $88.00
Three lines. Each is quantity times price, in matching units.
Material = 290.00 + 19.50 + 88.00 = $397.50
The parts total.
Labour 3 h at $60/h = $180.00; total = $577.50; with 20 % margin = $693.00
Labour on top, then margin on the whole.

Your turn

12 bolts at $0.80 and 4 brackets at $6.50. Write the material cost.

Cost = 12 × 0.80 + 4 ×  = $35.60

The trap

Pricing cable per reel and counting it per metre. Quantity and unit price have to be in the same unit, and a BOM is where that mistake hides in the third decimal of a quantity column.

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