This book for sheltered workshop administrators outlines and explains the essential elements of an accurate work bid. Part 1 discusses issues that need to be resolved prior to calculating costs for a potential job. Part 2 describes the factors necessary for determining accurate bids, including direct costs (job setup, direct labor, direct materials, freight, direct machinery, and equipment); indirect costs (indirect labor, indirect materials, supervision, administration, indirect equipment); overhead (general administration, building occupancy); profit; and rehabilitation costs. Part 3 is a completed example of a contract bid. The publication also provides a procedural format for establishing bids (including examples and sample forms), and defines the terms and concepts necessary for the development of an accurate bid. (KC)