In an estimate recap, takeoff items should be sorted into all of the following categories except which one?

In an estimate recap, takeoff items are typically organized into several distinct categories to enhance understanding and accuracy during the estimating process. Labor costs, materials, and equipment are essential components that represent the direct costs associated with a construction project.

Labor costs cover the wages, benefits, and any additional expenses related to the workforce required to complete a job. Materials pertain to the physical items needed, such as lumber, concrete, and fixtures, necessary for the construction. Equipment refers to the machinery and tools that are required for various tasks throughout the project.

Office overhead, on the other hand, includes the indirect costs related to the broader operational expenses of a construction company, such as office staff salaries, utilities, and general administrative costs. While these costs are certainly important for understanding the overall financial picture of a project, they are not part of the takeoff items that directly relate to the physical construction work being estimated. Therefore, they are categorized separately, distinguishing them from the direct costs that impact the project's execution.