2.8 Quotation2.8.1 Bidder’s quotations are expected to be complete in every respect,such that all system, equipment and materials and necessaryappurtenances are present and fully installed, started up andmade operational to the satisfaction of TSMC.2.8.2 All material and labor need to separately in bid.2.8.3 A list describing variances that are substantially different fromthe bid specifications called the “Deviation List”. T his shouldinclude technical advantages, reasons, construction cost impact,operational cost impact, schedule impact and building designimpact for material, equipment or systems. Contractor shall alsosubmit alternatives of value engineering in details based on costreduction or efficiency improvement