| S/Nos | Item Description | Amount (Naira) | |
| Normal burial | Deep burial | ||
| 1 | Allow for provisional sum for engineering works | 280,000,000.00 | 280,000,000.00 |
| 2 | Procurement (20" × 15 km CWC coated pipes) | 4,128,000,000.00 | 4,128,000,000.00 |
| 3 | Personnel | 244,255,947.38 | 290,807,344.30 |
| 4 | Equipment | 2,372,601,800.00 | 3,135,344,800.00 |
| 5 | Welders and fitters cost per joint for 15 km | 131,040,000.00 | 131,040,000.00 |
| 6 | Allow for provisional sum for community stipend | 135,000,000.00 | 135,000,000.00 |
| 7 | Allow proviisional sum for NDT | 126,000,000.00 | 126,000,000.00 |
| 8 | Allow provisional sum for HYDRO-TEST | 120,257,061.30 | 120,257,061.30 |
| 9 | Allow provional sum for Tie-in | 60,008,569.71 | 60,008,569.71 |
| Total (Naira) | 7,597,163,378.39 | 8,406,457,775.31 | |