How to Calculate APUs in Construction: Step by Step
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Table of Contents
What is a Unit Price Analysis (APU)?
A Unit Price Analysis (APU - Análisis de Precio Unitario) is the detailed breakdown of all costs needed to complete one unit of a specific construction activity. It's the foundation of every construction budget.
The APU Formula
Unit Price = Materials + Labor + Equipment + Indirect Costs
Each component is calculated per unit of measurement (m², m³, kg, ml, etc.)
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Activate my free accountExample 1: Brick Wall (1 m²)
Materials
| Material | Quantity | Unit Price | Total |
|---|---|---|---|
| Brick | 35 units | $0.15 | $5.25 |
| Mortar | 0.025 m³ | $120.00 | $3.00 |
| Water | 10 liters | $0.01 | $0.10 |
| Subtotal | $8.35 |
Labor
| Worker | Productivity | Daily Wage | Cost/m² |
|---|---|---|---|
| Mason | 7 m²/day | $35.00 | $5.00 |
| Helper | 7 m²/day | $20.00 | $2.86 |
| Subtotal | $7.86 |
Equipment
| Item | Rate | Cost/m² |
|---|---|---|
| Tools | 5% of labor | $0.39 |
| Subtotal | $0.39 |
Direct Cost per m² = $8.35 + $7.86 + $0.39 = $16.60
Add indirect costs (25%): $16.60 × 1.25 = $20.75/m²
Example 2: Concrete Column (1 m³)
A concrete column APU includes formwork, rebar, concrete mix, pouring, and curing. Typical range: $250-400 USD/m³ depending on specifications and location.
Example 3: Electrical Installation (1 point)
An electrical point includes conduit, wire, box, switch/outlet, and labor. Typical range: $35-80 USD/point depending on quality and access.
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