---
title: "Rate analysis: WC commode, low level cistern"
subject: "Estimating and Costing"
chapter: 4
key: "semester_7/estimating_and_costing:rate-wc-low-level-cistern"
source: https://www.bctengineer.com/q/semester_7/estimating_and_costing/rate-wc-low-level-cistern
site: BCT Engineering
---

# Rate analysis: WC commode, low level cistern

Estimating and Costing · Chapter 4: Analysis of Rates

- Asked in: 2076 Chaitra, 6 marks; 2074 Asoj, 4 marks; 2070 Chaitra, 4 marks; 2068 Baisakh (old course), 4 marks; 2065 Shrawan (old course), 7 marks (asked 5 times)
- Video: [Analysis rate for supplying and fixing commode with cistern| Estimation and valuation Board Exam](https://www.youtube.com/watch?v=xKCcIaDTDC8) — OPengineer
- Answer checked by Claude Opus 5.5 (high effort) on 2026-10-14
- Page: https://www.bctengineer.com/q/semester_7/estimating_and_costing/rate-wc-low-level-cistern
- Whole chapter: https://www.bctengineer.com/md/semester_7/estimating_and_costing/chapter-4

## Question

Prepare an analysis of rate for supplying and fixing a W.C. commode (pan) with low level cistern per number (per set).

## Short answer

The rate per set includes WC pan Rs 4,500, low-level cistern Rs 3,800, flush pipe, cement, sand, bricks, labour and 15% overhead. Total = Rs 14,691.25 per set.

## Answer

#### Basis
Rate analysis for **supplying and fixing one W.C. commode (pan) with a low-level cistern**, complete with flush pipe, fixing and testing. Quantities follow the DUDBC-style norm for sanitary fixtures; the rates are **illustrative** (replace them with the District Rate): cement Rs 900/bag, sand Rs 2,500/m³, brick Rs 15 each, skilled labour Rs 1,200/day, unskilled Rs 900/day.

#### Analysis (per set / number)
| Description | Qty | Unit | Rate (Rs) | Amount (Rs) |
|---|---|---|---|---|
| Material: W.C. commode / pan (ceramic) | 1 | no. | 4,500.00 | 4,500.00 |
| Low-level cistern (ceramic/PVC, 10-12 L) with fittings | 1 | no. | 3,800.00 | 3,800.00 |
| Flush pipe, bend and connection | 1 | set | 500.00 | 500.00 |
| Cement (for bedding and fixing) | 0.5 | bag | 900.00 | 450.00 |
| Sand | 0.03 | m³ | 2,500.00 | 75.00 |
| Bricks (bedding) | 30 | nos. | 15.00 | 450.00 |
| Screws, clamps, bolts, putty (misc.) | 1 | L.S. | 300.00 | 300.00 |
| Labour: plumber (skilled) | 1 | md | 1,200.00 | 1,200.00 |
| Labour: mason (skilled) | 0.5 | md | 1,200.00 | 600.00 |
| Labour: helper (unskilled) | 1 | md | 900.00 | 900.00 |
| **Sub-total (materials + labour)** | | | | **12,775.00** |
| Contractor's overhead and profit | 15% | | | 1,916.25 |
| **Total** | | | | **14,691.25** |

**Answer: Rate of W.C. commode with low-level cistern = Rs 14,691.25 per set** (about Rs 14,690), excluding 13% VAT.

Steps in the work: the commode (pan) is bedded on a 1:4 cement mortar bed over brick filling, the trap is connected to the soil pipe, the cistern is fixed on the wall with brackets at low level, the flush pipe is connected, the joints are sealed, and the unit is tested for flushing and leaks.

## Check yourself

The answer's key points as multiple-choice questions, with the correct option and why.

1. What is the correct order to reach the final rate of the W.C. set?
   A. Materials + labour = sub-total, then add 15% overhead and profit
   B. Materials only, then add 15% VAT
   C. Labour only, then add 13% VAT
   D. Sub-total minus 15% overhead
   Answer: A. Sub-total 12,775 + 15% (1,916.25) = 14,691.25. (Key point: Rate analysis structure)

2. What is characteristic of the low-level cistern fixing?
   A. It is fixed near the ceiling with a long pipe
   B. The cistern is fixed on the wall with brackets at low level, with a short flush pipe connection
   C. It is buried under the floor
   D. It needs no flush pipe
   Answer: B. The low-level cistern is wall-bracketed low and linked by a flush pipe. (Key point: Cistern type)

3. How is the pan bedded?
   A. On dry sand only
   B. On a PCC 1:2:4 slab 150 mm thick
   C. On 1:4 cement mortar over brick filling
   D. Directly on the floor tiles without mortar
   Answer: C. The pan sits on a 1:4 cement mortar bed over brick filling. (Key point: Bedding)

4. How is VAT treated in the rate of Rs 14,691.25?
   A. Included in the 15% overhead
   B. Added before overhead
   C. It is 15% VAT added to the sub-total
   D. Excluded; 13% VAT is added separately
   Answer: D. The result excludes 13% VAT. (Key point: VAT treatment)

## Related in Estimating and Costing

- [Rate analysis: WC commode, high level cistern](https://www.bctengineer.com/question.md?key=semester_7%2Festimating_and_costing%3Arate-wc-high-level-cistern) — Estimating and Costing, chapter 4