SBA means Super Builtup Area
From this activities measurements are calculated.
For each activity from the material coefficients, material required is calculated & latest material rates can be found here.
Labour part is applied in either two ways: Piece Work or NMR(Nominal Muster Roll-Hourly Basis).
For example: For Plastering of Xsqft, total estimate will be ( material coefficient of cement*latest cement rate + material coefficient of sand*latest sand rate + labour rate in PW or Productivity*NMR Labour Charge)* Qty(Xsqft)