Unit cost
A unit cost prices a work item per measurable unit: drywall per square foot, cabinet runs per linear foot, outlets per each. Multiply quantity by unit cost and the line prices itself. It is the core mechanic of costbook estimating and the reason two estimators with the same data can reach the same number.
Unit costs keep estimates auditable. When a bid is challenged, a unit-cost estimate can show exactly which quantities and rates produced the total, line by line.
When does unit-cost estimating break down?
On work with no meaningful unit: design-heavy, one-off, or condition-driven tasks where the quantity is unknowable up front. Honest estimates carry those as flagged lump sums, visibly separated from grounded unit-cost lines, so the reader can see which part of the number is measured and which is judged.
Price your next job from the same cost data these figures come from, adjusted for where the job is. You set your markup and approve every line before you bid.
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