To prepare a concrete estimate properly for bidding purposes the estimator must consider two facets of an estimate. The first is the quantity takeoff; the second is the pricing schedule. The quantity takeoff must be done by the same man who is to price the job or at least by someone who uses the same system of takeoff as the one who prices it. This is especially true in formwork quantities. Without this understanding between the "takeoff estimator" and the "pricing estimator" error are introduced that can make the bid either too high or too low. A quantity takeoff of all items of concrete is the first step in preparing an estimate. All items of concrete material are listed on the quantity takeoff sheets. Since the concrete yardage in a job is the most important item, I get this down first along with related formwork, hand excavation, finishing and other items that can be gathered at the same time to expedite the takeoff. The next step after the "takeoff" is to prepare a recapitulation sheet. With a job properly "taken off" the "recap" sheet can be prepared by either the "takeoff" or the "pricing" estimator since each understands the method followed. Items are listed under the following major heading: forms, concrete, finishing, hand excavation and sand fill, and miscellaneous items. The final step is the pricing of the work. This, of course, is the important step. A qualified pricing estimator should be able to show how he arrived at every unit price he used. The unit price may be off to some degree but he should have a logical reason for using it. All estimating is truly guess-timating, but you should try to tie down precisely those items of cost that can be tied down. Concrete is such an item. Depending on the specifications, concrete will always have an exact cost and since this cost will be about one-third to one-quarter of your total concrete bid, it is worth tying down exactly.