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The process of working out the cost per unit of each item is known as _________

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The process of working out the cost per unit of each item is known as _________

(a) Work

(b) Sheet

(c) Data

(d) Analysis

I got this question by my college director while I was bunking the class.

Asked question is from Types of Estimates topic in section Rate Analysis, Estimation and Costing of Construction & Building Materials

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Correct option is (c) Data

The explanation is: The preparation of a detailed estimate comprises of working out quantities of different items of work and then determining the cost of each item. The process of working out the cost per unit of each item is known as data.

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