Labour Hourly Rate	Cost	VAT	Total
One hour's labour	65.00	13.00	£78.00

Standard Tyre Fitting:

Single Tyre Fitting	Cost	VAT	Total
Assume 30 mins plus £3.50 old tyre disposal	36.00	7.20	£43.20

Engine Oil

Manufacturer:	Total
Putoline Sport R Semi Synthetic 12w50 per litre	£14.50
Putoline PRO R+ Fully synthetic 15w50 per litre	£16.99