Include in your new wood materials baseline budget the material cost (excluding labor) of all new wood items that apply under CSI MasterFormat Divisions 03–10, 31 (31.60.00 Foundations), and 32 (32.10.00, Paving, 32.30.00 Site Improvements, and 32.90.00 Plantings). Division 12 Furniture is optional as long as it is consistently applied across all credits. Mechanical, electrical, plumbing and equipment costs are excluded. (See Resources for Master Spec information.)