diff --git a/B09_Estimation/B09_Estimation_MachineExpenseSheet.py b/B09_Estimation/B09_Estimation_MachineExpenseSheet.py
index 75a66fa7..4d5d8692 100644
--- a/B09_Estimation/B09_Estimation_MachineExpenseSheet.py
+++ b/B09_Estimation/B09_Estimation_MachineExpenseSheet.py
@@ -31,6 +31,9 @@ from B09_Estimation.B09_Estimation_MachineCost import (
 )
 from B09_Estimation.B09_Estimation_PriceBook import PriceKind
 
+#: 조합 사용(굴착기+부착장비)일 때의 본체 잡재료비율 — 품셈 제8장 [주]⑤.
+COMBINED_MISC_PERCENT = 16
+
 _CATALOG_SUBPATH = ("resources", "data_cost_input_value")
 _THOUSAND = Decimal(1000)
 _ZERO = Decimal(0)
@@ -93,7 +96,7 @@ def machine_expense_sheets(build: Any) -> list[dict[str, Any]]:
     for code, title in sorted(build.book.titles.items()):
         if title.kind is not PriceKind.MACHINE_HOURLY:
             continue
-        machine_code = code[2:].split("#")[0]
+        machine_code, _, variant = code[2:].partition("#")
         machine = catalog.machines.get(machine_code)
         if machine is None:
             continue
@@ -121,6 +124,10 @@ def machine_expense_sheets(build: Any) -> list[dict[str, Any]]:
                 "machine_code": machine_code,
                 "name": machine.name,
                 "spec": machine.specification,
+                # ⚠ 같은 기종이 **두 장**일 수 있다 — 조합 사용이면 잡재료가 16% 로 줄어
+                #   재료비가 달라지므로 층이 따로 선다(품셈 제8장 [주]⑤). 갈래를 안 적으면
+                #   똑같은 장이 두 번 나온 것처럼 읽힌다.
+                "variant": variant,
                 # ① 손료
                 "price_thousand_krw": _money(machine.price_thousand_krw),
                 "economic_life_hours": raw.get("economic_life_hours"),
@@ -138,7 +145,9 @@ def machine_expense_sheets(build: Any) -> list[dict[str, Any]]:
                 "fuel_liters_per_hour": _money(fuel_liters),
                 "fuel_price_per_liter": _money(fuel_price),
                 "fuel_scope": fuel_meta.get("region_name") or "전국 공시가",
-                "misc_material_percent": _money(misc_percent),
+                "misc_material_percent": (
+                    str(COMBINED_MISC_PERCENT) if variant else _money(misc_percent)
+                ),
                 "operator_code": occupation,
                 "operator_daily_wage": _money(wage),
                 "operator_krw_per_hour": _money(
diff --git a/B09_Estimation/B09_Estimation_UI_BaseData.ts b/B09_Estimation/B09_Estimation_UI_BaseData.ts
index 72cafae8..47dcad4d 100644
--- a/B09_Estimation/B09_Estimation_UI_BaseData.ts
+++ b/B09_Estimation/B09_Estimation_UI_BaseData.ts
@@ -272,6 +272,7 @@ export interface MachineExpenseDto {
     labor_krw: string | null;
     expense_krw: string | null;
     total_krw: string | null;
+    variant: string;
     attachment: boolean;
     attachment_note: string;
     gaps: string[];
@@ -293,7 +294,9 @@ function machineExpenseSheet(sheet: MachineExpenseDto["sheets"][number]): HTMLEl
   box.className = "b09-panel__group";
   const title = document.createElement("p");
   title.className = "b09-panel__legend";
-  title.textContent = `${sheet.machine_code} ${sheet.name} ${sheet.spec}`.trim();
+  title.textContent =
+    `${sheet.machine_code} ${sheet.name} ${sheet.spec}`.trim() +
+    (sheet.variant ? ` — ${sheet.variant}` : "");
   box.append(title);
 
   const coefficient = (value: number | null) => (value === null ? "—" : String(value));
@@ -334,6 +337,14 @@ function machineExpenseSheet(sheet: MachineExpenseDto["sheets"][number]): HTMLEl
       [0, 1],
     ),
   );
+  if (sheet.variant) {
+    box.append(
+      note(
+        "같은 기종이라도 조합 사용이면 잡재료가 16% 로 줄어 재료비가 달라집니다 —" +
+          " 그래서 층이 따로 섭니다(건설품셈 제8장 [주]⑤).",
+      ),
+    );
+  }
   if (sheet.attachment_note) box.append(note(sheet.attachment_note));
   for (const gap of sheet.gaps) box.append(note(`⚠ ${gap}`));
   return box;
diff --git a/resources/tester/test_b09_machine_expense.py b/resources/tester/test_b09_machine_expense.py
index 106c69f0..5602b427 100644
--- a/resources/tester/test_b09_machine_expense.py
+++ b/resources/tester/test_b09_machine_expense.py
@@ -75,3 +75,16 @@ def test_수송비는_이_장에_안_붙는다() -> None:
     assert any("수송비" in line and "회당" in line for line in report["notes"])
     for sheet in report["sheets"]:
         assert "transport" not in sheet
+
+
+def test_같은_기종의_두_장은_갈래로_갈린다() -> None:
+    """⚠ 조합 사용이면 잡재료가 16% 로 줄어 재료비가 달라진다 — 갈래를 안 적으면
+    똑같은 장이 두 번 나온 것처럼 읽힌다(건설품셈 제8장 [주]⑤)."""
+    sheets = {sheet["code"]: sheet for sheet in _report()["sheets"]}
+    plain = sheets.get("X-0201-0070")
+    combined = sheets.get("X-0201-0070#조합")
+    assert plain is not None and combined is not None
+    assert plain["variant"] == "" and combined["variant"] == "조합"
+    assert combined["misc_material_percent"] == "16"
+    # 조합 쪽이 잡재료가 줄어 재료비가 더 싸야 한다.
+    assert Decimal(combined["material_krw"]) < Decimal(plain["material_krw"])