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A lot of what goes on in kitchens and baths lends itself well to unit-pricing. Countertops and flooring, for example, can be readily measured and quoted in cost per square feet. Then appliances, fixtures, and factorybuilt cabinets can be added on piece by piece. When estimating these costs, the only challenge is to measure and count carefully. Make sure of your specifications. Don't start estimating until you have a workable set of drawings, whether they are coming from you or someone else. And make sure your prices are current. Most of us, however, rarely lose money on a job because we counted materials wrong or underestimated the labor for a routine task. When things go wrong, it usually stems from something forgotten or something unknown.