The guidelines for MRc3 - 7 indicate that only items in Division 3 - 10, 31 and 32 should be included in the calculations unless you want to include all furniture. However, it seems like wood casework is found in both divisions 6 and 12. Is there a distinction between the two? It seems odd that I could count the casework in division 6, but not the countertops because they are in division 12.