Include in your materials baseline budget, the material cost (excluding labor) of all items that apply under CSI MasterFormat 2004:

Divisions 3–10 
Section 31.60: Foundations
Section 32.10: Paving 
Section 32.30: Site Improvements
Section 32.90: Planting
Division 12: Furnishings is optional
Mechanical, electrical, plumbing and equipment costs are excluded.