| S/N | Material | Specification | Quantity | Unit Cost ( | Amount ( |
| 1 | Porous Bricks | Insulating | 20 | 750 | 15,000 |
| 2 | Heating Element (Nichrome) | 220 - 240 V, 2 KW | 2 |
| 33,000 |
| 3 | Jaw Chuck |
| 2 | 1,500 | 3000 |
| 3 | Bits (15 mm Diameter) |
| 1 | 1,200 | 1200 |
| 4 | Contactor | 40 Amp | 1 | 2,500 | 2500 |
| 5 | Thermometer | 1200˚C | 1 | 8,000 | 8000 |
| 6 | Thermocouple | K-type | 1 | 2,000 | 2000 |
| 7 | Sheet Metal | 2 mm thick | 0.5 | 3,000 | 3000 |
| 8 | Square Pipe | 2 mm thick | 2 | 2,000 | 4000 |
| 9 | Copper Cable | OFHC |
| 700 | 1200 |
| 10 | Dial Gauge | Calibrated | 1 | 5,000 | 5000 |
| 11 | Painting | Oil paint | 2 litres |
| 1000 |
| 12 | Transportation/Logistics |
|
|
| 12,000 |
| 13 | Labour |
|
|
| 20,000 |
| 14 | Total |
|
|
| 110,900 |