HGS ENGINEERING AND CONSTRUCTION

#199-S DICEN STREET LA PAZ ILOILO CITY

Email: hally_sanicas@yahoo.com
Tel. No. +639197319578

ACKNOWLEDGEMENT RECEIPT

Contract Title: Design and Construct 2-Storey Residential Building Application No: HGS/PA/2019-04

Date of Contract: 25 January 2019 Date : 15 March 2019

Contract Sum: Php 3,800,000.00 Contract Type: Lump Sum

This is to acknowlege the receipt of the amount of Php400,000.00 (Philippine Peso:

Four Hundred Thousand Pesos) as payment for the Progress Bill of period ending 15th
March 2019.

Received from Engineer Fuentispina this 14th day of March, 2019.

For and onon

For and behalf of the Contractor
behalf of

HALLY G. SANICAS, JR
Contractor

HGSFORM101-REV0
 HGS ENGINEERING AND CONSTRUCTION
#199-S DICEN STREET LA PAZ ILOILO CITY
Email: hally_sanicas@yahoo.com
Tel. No. +639197319578

CONTRACTOR'S APPLICATION FOR INTERIM PAYMENT

Contract Title: Design and Construct 2-Storey Residential Building Application No: HGS/PA/2019-04

Date of Contract: 25 January 2019 Date of Application: 30 March 2019

Contract Sum: Php 3,800,000.00 Contract Type: Lump Sum

We hereby apply for an Interim Payment in accordance with Article 4.2 (Application for Interim Payment) as
detailed below:

ACCUMULATIVE PREVIOUS CURRENT

Workdone 1,507,064.90 1,145,833.33 361,231.57

Advance Payment-25% 950,000.00 950,000.00 0.00

Any other additions (Article 7) 0.00 0.00 0.00

GROSS AMOUNT 2,457,064.90 2,095,833.33 361,231.57

Recovery of Advance Payment (Article 4)-25% (376,766.23) (286,458.33) (90,307.90)

Retention (Article 4) (45,211.95) (34,375.00) (10,836.95)

SUBTOTAL 2,035,086.72 1,775,000.00 260,086.72

NET AMOUNT OF INTERIM APPLICATION 260,086.72

Philippne Peso Four Hundred Thousand Pesos Only

For andFor
onand
behalf
on of
behalf
the Contractor
of

HALLY G. SANICAS, JR
Contractor

Approval:
For and on behalf of
For and on behalf of the Owner

FREDERICK E. FUENTESPINA
OWNER

HGSFORM102-REV0
Project: Proposed 2-Storey Residential Building
Location: Oton
Owner: Mr. & Mrs. Fuentespina
Scope Matrix

AGREED LUMSUM RATE 3,800,000.00

Contractor Owner Percentage Cost

Item Description
I. GENERAL REQUIREMENTS AND PROVISIONS

General Provisions Preparation of Drawings Plans, Sign & Sealed (Authorities, Owner, Jobsite) 151,563.74

Mobilization/Demobilization Water & Electricity

Building Permit
Occupancy Permit
Transport and Miscellaneous
Temporary Facilities (Storage and Rectification of Bunkhouse) Labor, equipment, tools and materials 50,242.42
Storage for material Warehouse
Rectification of Bankhouse Existing Nippa hut

Scaffoldings/Stakings/Shorings Labor, equipment, tools and materials 84,967.84

II. Earthworks

Clearing & Grubbing & layouts Labor, equipment, tools and materials 7,853.86
Soil Poisoning/Termite

Excavation and Filling Works Labor, equipment, tools 32,831.57

Filling Materials
III. STRUCTURAL AND CONCRETING WORKS Labor, equipment, tools and materials

Footings Class A Concrete, Min. 16mm Deformed bars 113,851.38

Note:
Lanai, Dirty Kitchen and Patio - Only Slab on fill. No columns erected
Tie Beam Class A Concrete, Min. 12mm Deformed Main bars, 10mm stirupps 83,279.88

Ground Slab- Including Patio Car Port and Lanai and dirty Kitchen Class A Concrete, 10mm Deformed temperature bars, spaced at 0.6m. 147,361.73

Ground Floor Column Main Building Carport / Terrace Class A Concrete, Min 16mm Deformed vertical bars, 10mm stirupps 211,704.65

2nd floor Column Main Building Carport and Porch Class A Concrete, Min. 16mm Deformed vertical bars, 10mm stirupps 211,704.65
Note:
Lanai, Dirty Kitchen and Patio - Only Slab on fill. No columns erected
Concrete Staircase Labor, equipment, tools and materials 70,806.53
Porcelain Tile Finish-1 or 2 cut full straight width size Railings
2nd Floor Beam Class A Concrete, Min. 16mm Deformed main bars, 10mm stirupps 111,325.96

2nd Floor Slab Class A Concrete, Min. 10mm rebars for 1 way and 2-way slab 252,412.06

Roof Beam Class A Concrete,Min. 16mm Deformed main bars, 10mm stirupps 55,047.20

C-purlins trusses, Long span rib type colored roofings including insulation,
Roof Trusses and Roof Works gutter, downspouts, drain water, splashpads, etc. and to complete the whole As per approval of Material, Color & Design 293,350.03
works

Water Tank Slab and Preparation Slab Concrete- Min 10mm rebar and to complete the whole works 14,161.31
SS Water Tank (2 No.) + Motor Pump
IV. ELECTRICAL WORKS Labor, equipment, tools and materials
Electrical Works Labor, equipment, tools and materials To Supply: 258,787.48
To complete the whole works Switches
Ligthing Fixtures
Convenience Outlets
V. PLUMBING WORKS Labor, equipment, tools and materials to complete the whole works
Labor, equipment, tools and materials to complete the whole works
Toilet Works & Septic Tank Vault Labor, equipment, tools and materials to complete the whole works 229,635.87

Watercloset & lavatory set of 7000/set for powder room and common toilet,
bidet spray, shower and all fixtures (Complete package)

Watercloset & lavatory set of 15000/set forMaster Bedroom Toilet, bidet

spray, shower and all fixtures (Complete package)
Installation of Bath Tub and Water Heater Control To Supply of Bath Tub % Water Heater

Drainage Works PVC pipe discharge to public drainage and to complete the whole works 47,204.35

VI. FINISHING WORKS Labor, equipment, tools and materials to complete the whole works
Blockworks Walls & Finishing Including septic tank walls 4" thick CHB exterior and Interior wall, 10mm temperature bars 499,308.77

Plastering and finishing 1:3 sand cement mixed 168,774.53

Internal wall- Paint Finished
External Wall - Paint Finished

Floor Finishing, Stone works and Kitchen Works
Notes:
Exposed and Surfaced Wet Area- waterproofing sealed
Labor, equipment, tools and materials 316,436.94
Granite counter top & Kitchen Sink - Installation only To Supply: Granite counter top & Kitchen Sink
GF & 2F Hallway; Living - Porcelain Tile with floor design & skirting As per approval of Material, Color & Design
Living, Kitchen, Dining - 60cmx60cm Porcelain Tiles finish & skirting As per approval of Material, Color & Design
Guest Room - 12inx12in ceramic tiles finish & skirting As per approval of Material, Color & Design
Terrace, Carport, Porch, Patio & Lanai & Dirty Kitchen - 12inx12in ceramic tiles
finished, Non -Skid Type/Slip Resistant As per approval of Material, Color & Design

Storage Area - Extra Left Over Tiles
Family Area - 20cmx80cm Ceramic tiles - Wood design & skirting
Master Bedroom- 20cmx80cm Ceramic tiles -Wood design & skirting
Girl's room- 12inx12in ceramic tiles finish & skirting
Boys room- 12inx12in ceramic tiles finish & skirting
Kitchen and Bar Counter - Concrete frame & wall trim & skirting (Supply &
Install)
Ground Floor Toilet- Ceramic floor and wall tiles up to ceiling
As per approval of Material, Color & Design
As per approval of Material, Color & Design
As per approval of Material, Color & Design
As per approval of Material, Color & Design
As per approval of Material, Color & Design
Granite counter top & Kitchen Sink, As per approval of
Material, Color & Design
As per approval of Material, Color & Design

Second Floor Toilet/Master Bedroom - Ceramic floor and wall tiles up to ceiling As per approval of Material, Color & Design

Stoneworks Claddings ; Part Area on External & Part Area on Internal &
mouldings As per approval of Material, Color & Design

Ceiling Works Labor, equipment, tools and materials 168,565.06

Hardiflex Board Finished
Notes:
Extra Design with Boxed out at Living Area & cornice trim
Boxed out With extra hanging boxed at Dining Area & cornice trim
Extra Design with Boxed out at Family Area & cornice trim
Boxed out at Master Bedroom Area & cornice trim
As per approval of Material, Color & Design
As per approval of Material, Color & Design
As per approval of Material, Color & Design
As per approval of Material, Color & Design

Wood Panel Doors Labor, Equipment, Tools & Materials; & To complete the whole works 218,822.19
Panel Doors/Door Jambs/Threshold As per approval of Material, Color & Design
Door - Knobs/Locks & Keys - Extra/ Hardwares As per approval of Material, Color & Design
Door Closer/Stopper - Entry & Exit As per approval of Material, Color & Design
VII. Glazing Works/ Windows & Metal Grills By Owner Labor, Equipment, Tools, & Materials
Specifications:

Powder coated Aluminum frames with 1/4thick single glazed

bronze glass; Windows, Sliding Doors, Shower Enclosures

Window Metal Grills

VIII. Painting Works By Owner Labor, Equipment, Tools, & Materials
Boysen/Davies or equivalent
Ceiling Area at Gypsum Board
IX. Railings on Open to Below / Terrace/Balcony/Staircase By Owner Railings

X. Walk in Closet and all Built In Cabinets By Owner All Cabinets

3,800,000.00

25% Recovery
3% Retention
Release of Retention
Net Payment
 HGS ENGINEERING AND CONSTRUCTION
#199-S DICEN STREET LA PAZ ILOILO CITY
Email: hally_sanicas@yahoo.com
Tel. No. +639197319578

Cost to Go Progress 1 Progress 2

Item Description Contract Amount Accumulative Progress
28-Feb-19 15-Mar-19
% Checking AMOUNT % AMOUNT % AMOUNT
I GENERAL REQUIREMENTS AND PROVISIONS 151,563.74 64,759.46 9,259.46
Plan Preparation 35,000.00 100% 100% 35,000.00 - 90% 31,500.00 10% 3,500.00
Building Permit 25,000.00 100% 100% 25,000.00 - 80% 20,000.00 10% 2,500.00
Occupancy Permit/As Built 25,000.00 0% 100% - 25,000.00 0% - 0% -
Mobilization 10,000.00 100% 100% 10,000.00 - 100% 10,000.00 0% -
Demobilization 10,000.00 0% 100% - 10,000.00 0% - 0% -
Transport and Miscellaneous 46,563.74 21% 100% 9,778.38 36,785.36 7% 3,259.46 7% 3,259.46
0% 0 - 0
Temporary Facilities (Storage and Rectification of
Bunkhouse) 50,242.42 100% 100% 50,242.42 - 100% 50,242.42 0% -
0% 0 - -
Scaffoldings/Stakings/Shorings 84,967.84 100% 100% 84,967.83 0.01 85% 72,222.66 10% 8,496.78
0% 0 - -
II Earthworks 0% 0 - -

Clearing & Grubbing & layouts 7,853.86 100% 100% 7,853.86 - 100% 7,853.86 0% -

Excavation and Filling Works 32,831.57 80% 100% 26,128.03 6,703.54 43% 13,980.35 37% 12,147.68
III Structural 0% 100% 0 - -
Footings 113,851.38 100% 100% 113,851.38 - 100.0000% 113,851.38 0% -
Tie Beam 83,279.88 100% 100% 83,279.88 - 0% - 100% 83,279.88
Ground Slab- Including Patio Car Port and Lanai and dirty
Kitchen 147,361.73 0% 100% - 147,361.73 0% - 0% -
Ground Floor Column Main Building Carport / Terrace 211,704.65 100% 100% 211,704.66 (0.01) 50% 105,852.33 50% 105,852.33
2nd floor Column Main Building Carport and Porch 211,704.65 100% 100% 211,735.54 (30.89) 50% 105,852.33 6.5145900% 13,791.69
Concrete Staircase 70,806.53 100% 100% 70,806.53 - 0% - 0% -
2nd Floor Beam 111,325.96 100% 100% 111,325.96 - 50% 55,662.98 50% 55,662.98
2nd Floor Slab 252,412.06 100% 100% 252,412.06 - 0% - 100% 252,412.06
Roof Beam 55,047.20 70% 100% 38,533.04 16,514.16 0% - 0% -
Roof Trusses and Roof Works 293,350.03 0% 100% - 293,350.03 0% - 0% -
Water Tank Slab and Preparation 14,161.31 0% 100% - 14,161.31 0% - 0% -
0% 0 - 0
IV. ELECTRICAL WORKS 258,787.48 3% 100% 7,763.62 251,023.86 0% - 3.000000% 7,763.62
0% 0 - 0
V. PLUMBING WORKS 0% - - -
Toilet Works & Septic Tank Vault 229,635.87 3% 100% 6,889.08 222,746.79 0% - 3% 6,889.08
Drainage Works 47,204.35 0% 100% - 47,204.35 0% - 0% -
0% 0 - -
VI. FINISHING WORKS 0% - - -
Blockworks Walls & Finishing Including septic tank walls 499,308.77 30% 100% 149,792.63 349,516.14 0% - 0% -
Plastering and finishing 168,774.53 0% 100% - 168,774.53 0% - 0% -
Floor Finishing, Stone works and Kitchen Works 316,436.94 0% 100% - 316,436.94 0% - 0% -
Ceiling Works 168,565.06 0% 100% - 168,565.06 0% - 0% -
Wood Panel Doors 218,822.19 0% 100% - 218,822.19 0% - 0% -
TOTAL 3,800,000.00 40% 1.00 1,507,064.90 2,292,935.10 590,277.77 555,555.56
Recovery of Advance (25%) 950,000.00 (376,766.23) (573,233.78) (147,569.44) (138,888.89)
Retention (3%) (45,211.95) (17,708.33) (16,666.67)
Net Amount 1,085,086.72 425,000.00 400,000.00
 Progress 3
REMARKS
30-Mar-19
% AMOUNT
5,759.46
- Completed
10% 2,500.00
- As built will be under this item
- Completed
-
7% 3,259.46
0
Completed. Additional bunkhouse was made instead of
- rectification of bunkhouse
-
5% 4,248.39 Completed
-
-
There is clearing works (e.g, removal of bunk bahal kubo, etc.).
- However, additional for driveway will be done on free of charge.
Driveway done.
0% - Balance Filling works
-
- Completed
- Completed

-
- Completed
43.5% 92,091.52 Rebars
100% 70,806.53
- Completed
- Completed
70% 38,533.04
-
-
0
0.000000% - Laying out in 2nd floor slab
0
-
- Laying out in 2nd floor slab
-
-
-
30% 149,792.63 Rebars, sand and CHB
-
-
-
-
361,231.57
(90,307.89)
(10,836.95)
260,086.73
 APPENDIX PREVIOUS PAYMENT CERTIFICATES

S/N Description Period Date Amount (Php) Remarks

1 Interim Payment No.1 Advance Payment 494,000.00 Advance Payment Partial (1)
Interim Payment No.2 Advance Payment 456,000.00 Advance Payment Partial (2)- full payment of balance
2 Interim Payment No.3 28-Feb-19 425,000.00 Progress Bill 1
3 Interim Payment No.4 15-Mar-19 400,000.00
4 Interim Payment No.5 31-Mar-19
5 Interim Payment No.6 15-Apr-19
6 Interim Payment No.7 30-Apr-19
7 Interim Payment No.8 15-May-19
8 Interim Payment No.9 31-May-19
9 Interim Payment No.10 15-Jun-19
10 Interim Payment No.11 30-Jun-19
11 Interim Payment No.12 15-Jul-19
12 Interim Payment No.13 31-Jul-19
13 Interim Payment No.14 15-Aug-19
14 Interim Payment No.15 31-Aug-19
15 Interim Payment No.16 15-Sep-19
16 Interim Payment No.17 30-Sep-19
17 Interim Payment No.18 Release of Retention

TOTAL SUM OF PREVIOUS PAYMENT 1,775,000.00

emarks

tial (2)- full payment of balance

 APPENDIX B - RETE

S/N Description Period

1 Interim Payment No.1 Advance Payment

2 Interim Payment No.2 Advance Payment
3 Interim Payment No.3 28-Feb-19
4 Interim Payment No.4 15-Mar-19
5 Interim Payment No.5 31-Mar-19
6 Interim Payment No.6 15-Apr-19
7 Interim Payment No.7 30-Apr-19
8 Interim Payment No.8 15-May-19
9 Interim Payment No.9 31-May-19
10 Interim Payment No.10 15-Jun-19
11 Interim Payment No.11 30-Jun-19
12 Interim Payment No.12 15-Jul-19
13 Interim Payment No.13 31-Jul-19
14 Interim Payment No.14 15-Aug-19
15 Interim Payment No.15 31-Aug-19
16 Interim Payment No.16 15-Sep-19
17 Interim Payment No.17 30-Sep-19
18 Interim Payment No.18

TOTAL Php
APPENDIX B - RETENTION SUMMARY

Net Retention
Cumulative Gross Cumulative
Date Amount Remarks
Certified Retention
(a)
No retention in Advance Payment
Retention 3% (From Total Work Value To Date)
28-Feb-19 590,277.77 (17,708.33) (17,708.33)
15-Mar-19 1,507,064.90 (45,211.95) (27,503.62)

(45,211.95)
 Remarks

ance Payment
m Total Work Value To Date)
 HGS ENGINEERING AND CONSTRUCTION
#199-S DICEN STREET LA PAZ ILOILO CITY
Email: hally_sanicas@yahoo.com
Tel. No. +639197319578

PAYMENT LEDGER

Less
Interim Certificate Previous Progress Valuation Advance Less
Period Ending Total Valuation Recovery of Advance
Payment No Date Valuation (Certified) Payment Retention
Payment
25% 3%
1 Advance Payment 25-Jan-19 494,000.00 0.00 0.00
2 Advance Payment 14-Feb-19 456,000.00 0.00 0.00
3 28-Feb-19 28-Feb-19 590,277.77 0.00 590,277.77 147,569.44 17,708.33
4 15-Mar-19 15-Mar-19 1,145,833.33 590,277.77 555,555.56 138,888.89 16,666.67
5 31-Mar-19 31-Mar-19 1,507,064.90 1,145,833.33 361,231.57 90,307.89 10,836.95
6 15-Apr-19 15-Apr-19
7 30-Apr-19 30-Apr-19
8 15-May-19 15-May-19
9 31-May-19 31-May-19
10 15-Jun-19 15-Jun-19
11 30-Jun-19 30-Jun-19
12 15-Jul-19 15-Jul-19
13 31-Jul-19 31-Jul-19
14 15-Aug-19 15-Aug-19
15 31-Aug-19 31-Aug-19
16 15-Sep-19 15-Sep-19

HGSFORM103-REV0
 17 30-Sep-19 30-Sep-19
18 Release of Retention

TOTAL (Php) 3,243,176.00 1,736,111.10 1,507,064.90 950,000.00 376,766.22 45,211.95

HGSFORM103-REV0
DGER

Add:
Cumulative Less: L & A Net Payment On Payment Due Actual Payment
Net Valuation Additional
Payable Amount Damages This Certificate Date date
works

494,000.00 494,000.00 494,000.00 25-Jan-19 25-Jan-19

456,000.00 950,000.00 456,000.00 25-Jan-19 14-Feb-19
425,000.00 1,375,000.00 425,000.00 7-Mar-19 1-Mar-19
400,000.00 1,775,000.00 400,000.00 22-Mar-19
260,086.73 2,035,086.73 260,086.73
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

HGSFORM103-REV0
 0.00
0.00
0.00

2,035,086.73 0.00 2,035,086.73

HGSFORM103-REV0
 HGS ENGINEERING AND CONSTRUCTION
#199-S DICEN STREET LA PAZ ILOILO CITY
Email: hally_sanicas@yahoo.com
Tel. No. +639197319578

Accumulative Progress to end of 15th Cost to Go 30-Mar-19 15-Apr-19 30-Apr-19

Item Description Contract Amount
March 2019
% Checking AMOUNT
I GENERAL REQUIREMENTS AND PROVISIONS 151,563.74
Plan Preparation 35,000.00 100% 100% 35,000.00 -
Building Permit 25,000.00 90% 100% 22,500.00 2,500.00 2,500.00
Occupancy Permit/As Built 25,000.00 0% 100% - 25,000.00
Mobilization 10,000.00 100% 100% 10,000.00 -
Demobilization 10,000.00 0% 100% - 10,000.00
Transport and Miscellaneous 46,563.74 14% 100% 6,518.92 40,044.82 4,449.42 4,449.42 4,449.42
-
Temporary Facilities (Storage and Rectification of
Bunkhouse) 50,242.42 100% 100% 50,242.42 -
-
Scaffoldings/Stakings/Shorings 84,967.84 95% 100% 80,719.44 4,248.40 4,248.40
-
II Earthworks -

Clearing & Grubbing & layouts 7,853.86 100% 100% 7,853.86 -

Excavation and Filling Works 32,831.57 80% 100% 26,128.03 6,703.54 6,703.54
III Structural 100% -
Footings 113,851.38 100% 100% 113,851.38 -
Tie Beam 83,279.88 100% 100% 83,279.88 -
Ground Slab- Including Patio Car Port and Lanai and dirty
Kitchen 147,361.73 0% 100% - 147,361.73 147,361.73
Ground Floor Column Main Building Carport / Terrace 211,704.65 100% 100% 211,704.66 (0.01)
2nd floor Column Main Building Carport and Porch 211,704.65 57% 100% 119,644.02 92,060.63 92,060.63
Concrete Staircase 70,806.53 0% 100% - 70,806.53 70,806.53
2nd Floor Beam 111,325.96 100% 100% 111,325.96 -
2nd Floor Slab 252,412.06 100% 100% 252,412.06 -
Roof Beam 55,047.20 0% 100% - 55,047.20 55,047.20
Roof Trusses and Roof Works 293,350.03 0% 100% - 293,350.03
Water Tank Slab and Preparation 14,161.31 0% 100% - 14,161.31
-
IV. ELECTRICAL WORKS 258,787.48 3% 100% 7,763.62 251,023.86 12,551.19 37,653.58 62,755.97
-
V. PLUMBING WORKS -
Toilet Works & Septic Tank Vault 229,635.87 3% 100% 6,889.08 222,746.79
Drainage Works 47,204.35 0% 100% - 47,204.35
-
VI. FINISHING WORKS -
Blockworks Walls & Finishing Including septic tank walls 499,308.77 0% 100% - 499,308.77 124,827.19 199,723.51
Plastering and finishing 168,774.53 0% 100% - 168,774.53 84,387.27
Floor Finishing, Stone works and Kitchen Works 316,436.94 0% 100% - 316,436.94
Ceiling Works 168,565.06 0% 100% - 168,565.06
Wood Panel Doors 218,822.19 0% 100% - 218,822.19
TOTAL 3,800,000.00 30% 1.00 1,145,833.33 2,654,166.67 291,435.63 316,881.44 305,657.93
Recovery of Advance (25%) 950,000.00 (286,458.33) (663,541.67) (72,858.91) (79,220.36) (76,414.48)
Retention (3%) (34,375.00) (8,743.07) (9,506.44) (9,169.74)
Net Amount 950,000.00 825,000.00 209,833.65 228,154.64 220,073.71
OWNERS PART
FILLING MATERIALS
Painting Materials
Switch/Outlet and Light Fixture
 PROJECTED CASH FLOWS
50% release of 50% release of
retention retention
15-May-19 30-May-19 15-Jun-19 30-Jun-19 15-Jul-19 31-Jul-19 15-Aug-19 30-Aug-19 30-Sep-19

25,000.00

10,000.00
4,449.42 4,449.42 4,449.42 4,449.42 4,449.42 4,449.42

146,675.02 146,675.02
14,161.31

12,551.19 50,204.77 50,204.77 25,102.39

55,686.70 55,686.70 111,373.40

23,602.18 23,602.17

174,758.07
84,387.26
79,109.24 79,109.24 158,218.46
42,141.27 84,282.53 42,141.26
54,705.55 164,116.64
352,595.01 257,015.91 297,439.57 285,777.89 301,655.96 210,707.32 35,000.00
(88,148.75) (64,253.98) (74,359.89) (71,444.47) (75,413.99) (52,676.83) (8,750.00)
(10,577.85) (7,710.48) (8,923.19) (8,573.34) (9,049.68) (6,321.22) 56,475.01 56,475.01
253,868.41 185,051.45 214,156.49 205,760.08 217,192.29 151,709.27 56,475.01 82,725.01