diff --git a/B09_Estimation/B09_Estimation_Calc_Base.ts b/B09_Estimation/B09_Estimation_Calc_Base.ts
index 2340b1d64..30021726a 100644
--- a/B09_Estimation/B09_Estimation_Calc_Base.ts
+++ b/B09_Estimation/B09_Estimation_Calc_Base.ts
@@ -41,7 +41,7 @@ export const SOURCES = [
 
 /** 자재 줄 사용자 표시 */
 export const SUPPLY = ["관급", "별도"] as const;
-const PARTS = ["labor", "material", "expense"] as const;
+const MACHINE_PARTS = ["labor", "material", "expense"] as const;
 
 function scaled(value: number, places: number, fn: (x: number) => number): number {
   const a = Math.abs(value);
@@ -167,8 +167,13 @@ export function computeBase(inputs: Row, user: Row): Row {
   const gaps: Gap[] = [];
   const compare = compareSheet(inputs.materials || [], user.materials || {}, gaps);
   const machine = (inputs.machines || []).map((m: Row, i: number) => {
-    const parts: Row = Object.fromEntries(PARTS.map((p) => [p, num(m[p])]));
-    return { ...head(m, i + 1), unit: "시간", ...parts, sum: total(PARTS.map((p) => parts[p])) };
+    const parts: Row = Object.fromEntries(MACHINE_PARTS.map((p) => [p, num(m[p])]));
+    return {
+      ...head(m, i + 1),
+      unit: "시간",
+      ...parts,
+      sum: total(MACHINE_PARTS.map((p) => parts[p])),
+    };
   });
   return {
     labor: laborSheet(inputs.labor || [], gaps),
diff --git a/B09_Estimation/B09_Estimation_Calc_Labor.py b/B09_Estimation/B09_Estimation_Calc_Labor.py
index 7f18fabfc..d666d4b4d 100644
--- a/B09_Estimation/B09_Estimation_Calc_Labor.py
+++ b/B09_Estimation/B09_Estimation_Calc_Labor.py
@@ -191,8 +191,7 @@ def _cover(line: dict[str, Any], own: dict[str, Any], qty: Any, prices: dict) ->
     if not keys:
         return qty, prices, {}
     extra = {"base": {"qty": qty, **prices}, "covered": keys}
-    qty = num(mine["qty"]) if "qty" in mine else qty
-    return qty, {p: num(mine[p]) if p in mine else v for p, v in prices.items()}, extra
+    return num(mine["qty"]), dict(prices), extra  # 841-1 품만(단가 칸 = 안 읽음)
 
 
 def _block(
diff --git a/B09_Estimation/B09_Estimation_Calc_Labor.ts b/B09_Estimation/B09_Estimation_Calc_Labor.ts
index 5df398cf0..ba238cbbc 100644
--- a/B09_Estimation/B09_Estimation_Calc_Labor.ts
+++ b/B09_Estimation/B09_Estimation_Calc_Labor.ts
@@ -172,9 +172,7 @@ function cover(line: Row, own: Row, qty0: Num, prices0: Parts): [Num, Parts, Row
   const keys = COVER_KEYS.filter((k) => k in mine);
   if (!keys.length) return [qty0, prices0, {}];
   const extra = { base: { qty: qty0, ...prices0 }, covered: keys };
-  const prices = { ...prices0 };
-  for (const p of PARTS) if (p in mine) prices[p] = num(mine[p]);
-  return ["qty" in mine ? num(mine.qty) : qty0, prices, extra];
+  return [num(mine.qty), { ...prices0 }, extra]; // 841-1 품만(단가 칸 = 안 읽음 · 짝 `_cover`)
 }
 
 /** SK 블록 합을 M02 셈으로 — 고친 칸 · 붙인 줄 없음 · 재료 표시가 M02 자재표시 그대로일 때만 */
diff --git a/B09_Estimation/B09_Estimation_Labor_Source.py b/B09_Estimation/B09_Estimation_Labor_Source.py
index 33cfbe118..953efb10e 100644
--- a/B09_Estimation/B09_Estimation_Labor_Source.py
+++ b/B09_Estimation/B09_Estimation_Labor_Source.py
@@ -220,7 +220,7 @@ class Builder:
             if isinstance(item.get("참조"), dict) and depth < refs.DEPTH:
                 line = {**self.line_of(whole, item, qty, 1, head["name"], copies, depth), **head}
             elif isinstance(item.get("고정"), dict):
-                line = {**fixed_line(item["고정"], qty, where), **head}
+                line = {**fixed_line(item["고정"], qty, where, whole), **head}
             elif qty and ("단가" in item or item.get("값묶음")):
                 own = {PART[k]: _f(v) / qty for k, v in (x.get("비목") or {}).items() if k in PART}
                 line = {**head, "kind": "fixed", "qty": qty, "own": own, "link": {}}
@@ -287,7 +287,7 @@ class Builder:
         t = _f(times) or 1.0
         each = None if q is None else q / t
         if fixed.is_fixed(one):
-            return fixed_line(one[fixed.FIXED], q)
+            return fixed_line(one[fixed.FIXED], q, None, whole)
         ref = one.get("참조")
         if isinstance(ref, dict):
             doc = copies.get(refs.ref_id(ref))
@@ -526,8 +526,9 @@ def _Loose(whole: Any, read: Any) -> Any:
     return Loose(whole, read)
 
 
-def fixed_line(fx: dict, qty: Any, where: dict | None = None) -> dict[str, Any]:
-    """고정 줄(705-1) → 블록 줄 `fixed` — 수량 그대로(배 1) · 이음 없는 비목 = 줄 단가 ·
+def fixed_line(fx: dict, qty: Any, where: dict | None = None, whole: Any = None) -> dict[str, Any]:
+    """고정 줄(705-1) → 블록 줄 `fixed` — 수량 그대로(배 1) · 단가 = M02 엔진 고정 줄 셈(`whole` =
+    사본 단가 묶음 · 이은 노임 · 자재 = 묶음 값 · 841-1) · 없으면(붙인 줄) 줄 단가 ·
     비율 줄(705-3) = `pct`(밑 = 블록 그 비목 합 · 수량 = 율) · 율 기준(778-4) 묶음 = `bundle:` ·
     줄 목록 = `rows:` 블록 차례(`where` {열쇠: 차례} · 단가산출 블록만 · 없으면 빈 줄)."""
     if rate := fx.get("비율"):
@@ -549,11 +550,12 @@ def fixed_line(fx: dict, qty: Any, where: dict | None = None) -> dict[str, Any]:
         )
         return {**name, "kind": "pct", "part": PART[rate["비목"]], "base": base, "qty": _f(qty)}
     link = fx.get("이음") or {}
+    money = fixed.line(whole, fx)["기준"] if whole is not None else fx.get("단가") or {}
     return {
         "kind": "fixed",
         **{k: fx.get(v) or "" for k, v in (("name", "이름"), ("spec", "규격"), ("unit", "단위"))},
         "qty": _f(qty),
-        "own": {PART[k]: _f(v) for k, v in (fx.get("단가") or {}).items() if k in PART},
+        "own": {PART[k]: _f(v) for k, v in money.items() if k in PART},
         "link": {
             "labor": link.get("노임"),
             "material": link.get("자재"),
diff --git a/B09_Estimation/B09_Estimation_Sangeun.py b/B09_Estimation/B09_Estimation_Sangeun.py
index e7ccbe6df..ee6ef1017 100644
--- a/B09_Estimation/B09_Estimation_Sangeun.py
+++ b/B09_Estimation/B09_Estimation_Sangeun.py
@@ -64,6 +64,7 @@ import master_sheet_line as msl  # noqa: E402 — 계산서 줄 덧칸(714-1) ·
 PARTS = ("labor", "material", "expense")
 COST_PART = {"노무비": "labor", "재료비": "material", "경비": "expense"}
 PART_COST = {v: k for k, v in COST_PART.items()}
+PART_NAMES = tuple((p, k) for k, p in COST_PART.items())  # 글 계 줄 차례(노 · 재 · 경)
 PCT_OF = {**COST_PART, "인건비": "people"}  # % 덧줄 밑수 → 덮개 다시 셈(719-3)
 DEPTH = 4  # 하위 산근 깊이 상한
 NO_SOURCE = "조합 밖 토공 · 운반 · 사토 · 준비공은 산근 없음"
@@ -358,6 +359,12 @@ class Solver:
         sums = ss.totals(row, lines) or block_totals(lines)  # 끝전 · 조정(792-3)
         why = next((ln["why"] for ln in lines if ln.get("why")), None)
         head, foot = self._text(whole, src, times, lines)
+        for ln in lines:  # 글 = 엔진 단가 셈 그대로 · 별도계상 재료 줄은 끝에 0 원 표시(841-1)
+            if "aside" in ln and ln.get("text"):
+                ln["text"] = [*ln["text"][:-1], f"{ln['text'][-1]} · 별도계상 = 0.0"]
+        if foot and any("aside" in ln for ln in lines) and sums.get("sum") is not None:
+            parts = " + ".join(f"{st_name} {sums[p]:,.0f}" for p, st_name in PART_NAMES)
+            foot = f"계 : {parts} = {sums['sum']:,.0f}"
         spec, spec_raw = spec_text(whole, src["given"])
         return {
             "logic": code,
@@ -420,7 +427,6 @@ class Solver:
                 continue
             part = next(iter(ln["price"]), "material")
             ln["aside"], ln[part], ln["price"] = ln[part], 0.0, {part: 0.0}
-            self.prices.material[key] = 0.0
 
     def _each(self, n: int, part: str, q: float) -> float | None:
         """엔진 줄 n 비목 단가 = 엔진 금액 ÷ 엔진 수량 · 안 쓰는 줄(수량 0) = 0 · 못 셈 = None."""
diff --git a/B09_Estimation/B09_Estimation_Sangeun_Cover.py b/B09_Estimation/B09_Estimation_Sangeun_Cover.py
index b376861ee..c69a001e9 100644
--- a/B09_Estimation/B09_Estimation_Sangeun_Cover.py
+++ b/B09_Estimation/B09_Estimation_Sangeun_Cover.py
@@ -5,7 +5,8 @@
   조작 중 = 화면이 TS 짝으로 바로 셈 · [저장] = 서버가 다시 풀이(`Sangeun.build`) 뒤 이 파일로 정본.
 
 덮개 = 사용자 값 `sg_cover` {산근 키: {줄 열쇠 「n:이름」: {qty?}}} —
-    qty = 1 단위 품(841-1 단가 칸 걷음 · 옛 단가 칸은 안 읽음) · 있는 칸만 셈 값 대신 · 줄이 없거나 이름이 다르면 짝 잃음
+    qty = 1 단위 품(841-1 단가 칸 걷음 · 옛 단가 칸은 안 읽음) ·
+    있는 칸만 셈 값 대신 · 줄이 없거나 이름이 다르면 짝 잃음
     (`sg_orphans` · 알림만 · 덮개는 남음) · 산근 키 = 로직 + 입력값 → [업데이트] 뒤에도 같은 블록.
 고칠 칸(`fields`) = 노무 · 자재 · 중기 · 빈 줄 · 하위 산근 = 품 ·
     % 덧줄(`of` 있는 것) = 율.
@@ -92,10 +93,10 @@ def _settle(block: dict[str, Any], mine: dict[str, Any], by: dict[str, dict[str,
             ln.update(qty=qty, price={part: value}, **{part: _money(value, 1)})
             ln["why"] = None if value is not None else "밑수 빈칸"
         else:
-            price = {**price0, **{p: num(cell[p]) for p in keys if p != "qty"}}
-            for p in can:
-                if p != "qty":
-                    ln[p] = _money(price.get(p), qty)
+            price = dict(price0)  # 841-1 단가 = M02 사본 값 그대로 · 품만 고침
+            for p in PARTS:
+                if p in price:
+                    ln[p] = _money(price[p], qty)
             ln.update(qty=qty, price=price)
             if all(ln.get(p) is not None for p in PARTS):
                 ln["why"] = None
diff --git a/B09_Estimation/B09_Estimation_Sangeun_Cover.ts b/B09_Estimation/B09_Estimation_Sangeun_Cover.ts
index 8e6962431..db61f7e55 100644
--- a/B09_Estimation/B09_Estimation_Sangeun_Cover.ts
+++ b/B09_Estimation/B09_Estimation_Sangeun_Cover.ts
@@ -87,11 +87,8 @@ function settle(block: Row, mine: Row, by: Map<string, Row>): void {
       Object.assign(ln, { qty, price: { [part]: value }, [part]: money(value, 1) });
       ln.why = value !== null ? null : "밑수 빈칸";
     } else {
-      const price: Row = {
-        ...price0,
-        ...Object.fromEntries(keys.filter((p) => p !== "qty").map((p) => [p, num(cell[p])])),
-      };
-      for (const p of can) if (p !== "qty") ln[p] = money(price[p] ?? null, qty);
+      const price: Row = { ...price0 }; // 841-1 단가 = M02 사본 값 그대로 · 품만 고침(짝 `_settle`)
+      for (const p of PARTS) if (p in price) ln[p] = money(price[p] ?? null, qty);
       Object.assign(ln, { qty, price });
       if (PARTS.every((p) => (ln[p] ?? null) !== null)) ln.why = null;
     }
diff --git a/B09_Estimation/B09_Estimation_Supply.py b/B09_Estimation/B09_Estimation_Supply.py
index 0d6cf1fea..63f727217 100644
--- a/B09_Estimation/B09_Estimation_Supply.py
+++ b/B09_Estimation/B09_Estimation_Supply.py
@@ -66,7 +66,9 @@ def price_lists(blocks: list[dict[str, Any]], sg_blocks: list[dict[str, Any]]) -
             if kind not in ("labor", "machine") or not key or not ln.get("qty"):
                 continue
             price = ln.get("own") or ln.get("price") or {}
-            head = {"key": key, "name": ln.get("name") or "", "spec": ln.get("spec") or ""}
+            name, spec = str(ln.get("name") or ""), str(ln.get("spec") or "")
+            name = name.removesuffix(spec).strip() if spec else name  # 「굴착기 0.7㎥」 + 규격 겹침
+            head = {"key": key, "name": name, "spec": spec}
             if kind == "labor" and price.get("labor") is not None:
                 labor.setdefault(key, {**head, "unit": "인", "price": price["labor"]})
             elif kind == "machine" and None not in [price.get(p) for p in PARTS]:
diff --git a/resources/tester/test_144_b09_base_calc.py b/resources/tester/test_144_b09_base_calc.py
index 293706474..98cab1dc0 100644
--- a/resources/tester/test_144_b09_base_calc.py
+++ b/resources/tester/test_144_b09_base_calc.py
@@ -1,8 +1,8 @@
 """144-2~4 B09 바탕 단가 셈 — 엑셀 검산 대조 · 거울(`B09_Estimation_Calc_Base.py` ↔ `.ts`).
 
-견본 = 기번3 공통 엑셀(`2024년 간선임도사업(기번3).xlsx`) 같은 입력:
-    노무비목록표 E10~E12 · 환율및기초자료 G6~G8 · 경비목록표 E4 · E5 · E7 · E13 · E16 · E21 ·
-    자재단가대비표 5~12줄 · 중기사용료 1 · 2 · 4 · 11 · 14 · 16 호표(F11 126,000 …)
+견본 = 기번3 공통 엑셀(`2024년 간선임도사업(기번3).xlsx`) 자재단가대비표 5~12줄 같은 입력 ·
+841-1 운전사 시간 노임 · 중기사용료 · 경비목록표 · 노임 · 기계 덮개 시험 걷음(B09 가 기계 시간당을
+다시 셈하던 곳 · 값 = M02 단가산출 그대로) — 노무비 · 중기목록표 = 엔진 단가 나열만 봄.
 """
 
 import json
@@ -23,31 +23,17 @@ from B09_Estimation.B09_Estimation_Calc_Base import (  # noqa: E402
 )
 
 IMPORTS = re.compile(r"^import[^;]*;\n", re.MULTILINE)
-FACTOR = {"num": 400, "den": 1920, "text": "1/8 × 16/12 × 25/20"}
 
+#: 841-1 노무비목록표 · 중기목록표 입력 = 대가 · 산근 줄 엔진 단가 나열(서버 `Supply.price_lists`)
 LABOR = [
-    {"key": "LB000048", "code": "1048", "name": "건설기계운전사", "price": 267360},
-    {"key": "LB000049", "code": "1049", "name": "화물차운전사", "price": 226709},
-    {"key": "LB000050", "code": "1050", "name": "일반기계운전사", "price": 161142},
-    {"key": "LB000002", "code": "1002", "name": "보통인부", "price": None},
+    {"key": "LB000048", "name": "건설기계운전사", "spec": "", "unit": "인", "price": 267360},
+    {"key": "LB000002", "name": "보통인부", "spec": "", "unit": "인", "price": None},
 ]
-
-
-def _m(key, name, price, loss, fuel, lph, misc, crew_code):
-    return {"key": key, "name": name, "spec": "", "price": price, "loss": loss, "fuel": fuel,
-            "fuel_lph": lph, "misc_pct": misc, "crew": 1 if crew_code else None,
-            "crew_code": crew_code}  # fmt: skip
-
-
 MACHINES = [
-    _m("X00001", "불도우저19ton", 184499, 1811, "경유", 25, 16, "1048"),
-    _m("X00003", "굴삭기(0.2m3)", 62550, 2085, "경유", 5, 21, "1048"),
-    _m("X00005", "굴삭기(0.7m3)", 110926, 2085, "경유", 11.6, 22, "1048"),
-    _m("X00032", "덤프자동덮개", 1546, 2684, None, None, None, None),
-    _m("X00048", "콘크리트믹서0.45m3", 5409, 3039, "휘발유", 3.9, 2, "1050"),
-    _m("X00074", "덤프트럭2.5ton(토사)", 20793, 2967, "경유", 2.9, None, "1049"),
-    _m("X09999", "기준가 없는 기계", None, 2000, "중유", 3, 10, "1048"),
-]
+    {"key": "EQ000020", "name": "굴착기(무한궤도) 0.7㎥", "spec": "",
+     "labor": 1459, "material": 1077, "expense": 1012},
+    {"key": "EQ000001", "name": "빈 값", "spec": "", "labor": None, "material": 1, "expense": 1},
+]  # fmt: skip
 
 
 def _mt(key, name, **prices):
@@ -64,16 +50,7 @@ MATERIALS = [
     _mt("b08:sand", "골재"),
 ]
 
-INPUTS = {
-    "labor": LABOR,
-    "machines": MACHINES,
-    "materials": MATERIALS,
-    "fuel_keys": {"경유": "MO2", "휘발유": "MO1"},
-    "driver_factor": FACTOR,
-    "fx": [
-        {"key": "FX000001", "name": "USD", "unit": "원/USD", "value": 1414.9, "date": "2026-08-14"}
-    ],
-}
+INPUTS = {"labor": LABOR, "machines": MACHINES, "materials": MATERIALS}
 USER = {"materials": {"M9": {"applied": 950, "supply": "관급"}, "M4": {"supply": "별도"},
                       "b08:sand": {"applied": None}}}  # fmt: skip
 
@@ -103,20 +80,14 @@ def test_끝수_엑셀_자리():
     assert rounddown(0.1 + 0.2, 1) == 0.3  # 떠도는 끝수는 버리지 않음
 
 
-def test_144_2_노무_경비_환율_기초자료():
+def test_841_1_노무_중기목록_나열_걷은_표_빈():
     s = compute_base(INPUTS, {})
-    assert [r["price"] for r in s["labor"]] == [267360, 226709, 161142, None]
+    assert [r["price"] for r in s["labor"]] == [267360, None]
     assert ("labor", "LB000002") in {(g["tab"], g["key"]) for g in s["gaps"]}
-    hours = {d["key"]: d["hour"] for d in s["basis"]["drivers"]}
-    assert hours == {"1048": 55700, "1050": 33571, "1049": 47231}  # 기초자료 G6 · G8 · G7
-    assert s["basis"]["drivers"][0]["factor"] == "1/8 × 16/12 × 25/20"
-    assert [r["price"] for r in s["expense"]][:3] == [
-        184499,
-        62550,
-        110926,
-    ]  # 경비목록표 E4 · E5 · E7
-    assert s["expense"][0]["unit"] == "천원"
-    assert s["basis"]["fx"][0]["value"] == 1414.9
+    got = {r["key"]: (r["sum"], r["labor"], r["material"], r["expense"]) for r in s["machine"]}
+    assert got == {"EQ000020": (3548, 1459, 1077, 1012), "EQ000001": (None, None, 1, 1)}
+    assert s["expense"] == [] and s["machine_blocks"] == []  # 경비목록표 · 중기사용료 걷음
+    assert s["basis"] == {"fx": [], "drivers": []}  # 환율및기초자료(운전사 시간 노임) 걷음
 
 
 def test_144_3_자재단가대비_최저_사용자_관급():
@@ -140,54 +111,13 @@ def test_144_3_자재단가대비_최저_사용자_관급():
     assert gaps == [("compare", "b08:sand")]
 
 
-def test_144_4_중기사용료_엑셀_검산():
-    s = compute_base(INPUTS, {})
-    got = {r["key"]: (r["sum"], r["labor"], r["material"], r["expense"]) for r in s["machine"]}
-    assert got["X00001"] == (126000, 55700, 36888, 33412)  # 중기목록표 4줄
-    assert got["X00003"] == (76436, 55700, 7695, 13041)
-    assert got["X00005"] == (96829, 55700, 18001, 23128)
-    assert got["X00032"] == (414, 0, 0, 414)  # 덮개 — 운전사 · 연료 없음
-    assert got["X00048"] == (40659, 33571, 5445, 1643)  # 일반기계운전사 · 휘발유 · 잡유 2 %
-    assert got["X00074"][1:3] == (47231, 3688)  # 화물차운전사 · 잡품 없음
-    assert got["X09999"] == (None, 55700, None, None)  # 기준가 · 중유 단가 없음 = 그 비목 · 합 빈칸
-    block = s["machine_blocks"][0]
-    assert [ln["amount"] for ln in block["lines"]] == [
-        33412.7,
-        55700,
-        31800,
-        5088,
-    ]  # 중기사용료 F7~F10
-    assert block["lines"][0]["qty"] == 0.1811 and block["lines"][0]["ref"] == {
-        "tab": "expense",
-        "key": "X00001",
-    }
-    why = {g["why"] for g in s["gaps"] if g["key"] == "X09999"}
-    assert why == {"연료(중유) 단가 없음", "기계 기준가 없음", "손료 기준가 · 계수 없음"}
-
-
-#: 707-3 노임 · 기계 단가 덮개 — 건설기계운전사 일당 · 불도우저 시간 단가(셋 다) · 빠진 칸 = 버림
-COVER = {
-    "labor_cover": {"LB000048": 283297, "LB000002": 172068, "없는 키": 1},
-    "machine_cover": {"X09999": {"labor": 1, "material": 2, "expense": 3},
-                      "X00003": {"labor": 1, "material": None, "expense": 3}},
-}  # fmt: skip
-
-
-def test_707_3_노임_기계_덮개():
-    s = compute_base(INPUTS, COVER)
-    labor = {r["key"]: r for r in s["labor"]}
-    assert (labor["LB000048"]["price"], labor["LB000048"]["book"]) == (283297, 267360)
-    assert labor["LB000002"]["covered"] and "covered" not in labor["LB000049"]
-    assert "LB000002" not in {g["key"] for g in s["gaps"] if g["tab"] == "labor"}  # 덮개 = 빈칸 아님
-    hours = {d["key"]: d["hour"] for d in s["basis"]["drivers"]}
-    assert hours["1048"] == 59020  # 거창 기계경비 운전사 59,020.2 → 59,020
-    got = {r["key"]: (r["sum"], r["labor"], r["material"], r["expense"]) for r in s["machine"]}
-    assert got["X09999"] == (6, 1, 2, 3) and got["X00003"][1] == 59020  # 반쪽 덮개 = 버림
-    block = next(b for b in s["machine_blocks"] if b["key"] == "X09999")
-    assert block["covered"] and block["book"]["sum"] is None
-    assert "X09999" not in {g["key"] for g in s["gaps"] if g["tab"] == "machine_blocks"}
+def test_841_1_사급_표시_기본_끔():
+    rows = [{**MATERIALS[2], "supply": "별도"}]  # M02 자재표시 기본 별도계상
+    s = compute_base({**INPUTS, "materials": rows}, {"materials": {"M3": {"supply": "사급"}}})
+    assert s["compare"][0]["supply"] is None
+    assert compute_base({**INPUTS, "materials": rows}, {})["compare"][0]["supply"] == "별도"
 
 
 def test_거울_TS_가_같은_값():
-    for user in ({}, USER, COVER):
+    for user in ({}, USER, {"materials": {"M3": {"supply": "사급"}}}):
         assert _run_ts(INPUTS, user) == compute_base(INPUTS, user)
diff --git a/resources/tester/test_144_b09_skeleton.py b/resources/tester/test_144_b09_skeleton.py
index 7b4409486..08be64184 100644
--- a/resources/tester/test_144_b09_skeleton.py
+++ b/resources/tester/test_144_b09_skeleton.py
@@ -77,22 +77,21 @@ def test_사용자_값_다듬기_저장_자리(tmp_path):
     assert store.read_book(tmp_path) is None
 
 
-def test_단가_굳히기_운전사_연료_따라옴():
-    book = prices.refresh_book(["EQ000004"])  # 불도저(무한궤도) 19ton · 조종원 1048 · 경유
+def test_841_1_단가_책_자재만():
+    """841-1 — 노무 · 기계 · 운전사 · 연료 · 환율은 책 밖(B09 금액 = 사본 M02 엔진 값) · 자재만 굳힘."""
+    book = prices.refresh_book(["EQ000004", "LB000048", "MT000401", "MO000002"])
     rows = book["rows"]
-    assert set(rows) == {"EQ000004", "LB000048", "MO000002"}
-    assert rows["EQ000004"]["loss"] == 1811 and rows["EQ000004"]["crew_code"] == "1048"
-    assert rows["LB000048"]["code"] == "1048" and rows["MO000002"]["prices"]["유가"] > 0
-    assert book["driver_factor"] == {"num": 400, "den": 1920, "text": "1/8 × 16/12 × 25/20"}
+    assert set(rows) == {"MT000401", "MO000002"} and "driver_factor" not in book
+    assert rows["MO000002"]["prices"]["유가"] > 0
     # [저장] = 책에 없는 새 줄만 더함 — 있는 줄 값은 안 바꿈
-    stale = {**book, "rows": {**rows, "LB000048": {**rows["LB000048"], "price": 1}}}
-    grown = prices.extend_book(stale, ["EQ000004", "LB000002"])
-    assert grown["rows"]["LB000048"]["price"] == 1 and "LB000002" in grown["rows"]
+    stale = {**book, "rows": {**rows, "MT000401": {**rows["MT000401"], "prices": {}}}}
+    grown = prices.extend_book(stale, ["MT000401", "MT000338"])
+    assert grown["rows"]["MT000401"]["prices"] == {} and "MT000338" in grown["rows"]
     # 책 밖 줄 = 지금 M01 값 + fresh 표시
-    inputs = prices.build_inputs(stale, ["EQ000004", "LB000002"])
-    fresh = {row["key"]: row.get("fresh", False) for row in inputs["labor"]}
-    assert fresh == {"LB000002": True, "LB000048": False}
-    assert inputs["fuel_keys"] == {"경유": "MO000002"}
+    inputs = prices.build_inputs(stale, ["MT000401", "MT000338", "LB000002"])
+    fresh = {row["key"]: row.get("fresh", False) for row in inputs["materials"]}
+    assert fresh == {"MT000401": False, "MT000338": True}
+    assert set(inputs) == {"materials", "missing", "now"}
 
 
 def test_연결_없으면_빈_표와_연결_없음(tmp_path, monkeypatch):
diff --git a/resources/tester/test_145_1_b09_sangeun.py b/resources/tester/test_145_1_b09_sangeun.py
index 61ce40b1a..772417bbd 100644
--- a/resources/tester/test_145_1_b09_sangeun.py
+++ b/resources/tester/test_145_1_b09_sangeun.py
@@ -2,8 +2,10 @@
 
 - 산근 = 155-4 갈래(사용자 뜻 · 145 정함 뒤집음) — 일위대가 로직 줄 중 단가산출 줄(승격 아님) +
   사전조합 안 단가산출 줄 · 일위대가화(승격 · 옛 SP) 줄 자체는 산근 아님(대가 블록)
-- 줄 금액 = ROUNDDOWN(B09 굳힌 단가 × 1 단위 수량, 1) · 총계 = 비목마다 ROUNDDOWN 0 — 엑셀
-  단가산출근거 제 6호표(뒷채움) 줄 값 · 총계 8,328(6,878 · 538 · 912)과 같음
+- 줄 단가 = M02 엔진 줄 금액 ÷ 수량(841-1 · 사본 단가 묶음 · B09 단가 책 안 읽음) · 줄 금액 =
+  ROUNDDOWN(단가 × 1 단위 수량, 1) · 총계 = 비목마다 ROUNDDOWN 0 — 엑셀 단가산출근거 제 6호표(뒷채움)
+  줄 값 · 총계 8,328(6,878 · 538 · 912)과 같음 · 산근 합 = M02 엔진 기준
+- 관급 · 별도계상 재료(supply) = 산근 안 0원 · `aside` 에 금액(841-1)
 - 같은 로직 + 같은 입력값 = 산근 하나(쓰는 구조물이 늘어남) · 입력이 다르면 둘 · 번호 = 첫 등장
 - 사본 없으면 빈 표 + 「연결 없음」 · 조합 밖 토공 · 운반 산근 안내 한 줄 · 작업량 Q = ROUND 2
 """
@@ -13,19 +15,14 @@ import json
 import sys
 from pathlib import Path
 
-import pytest
-
 ROOT = Path(__file__).resolve().parents[2]
 if str(ROOT) not in sys.path:
     sys.path.insert(0, str(ROOT))
 
-from B09_Estimation import B09_Estimation_Prices as prices  # noqa: E402
 from B09_Estimation import B09_Estimation_Router as router_mod  # noqa: E402
 from B09_Estimation import B09_Estimation_Sangeun as sg  # noqa: E402
-from B09_Estimation import B09_Estimation_Sangeun_Sum as ss  # noqa: E402
-from B09_Estimation.B09_Estimation_Calc_Base import compute_base  # noqa: E402
-from B09_Estimation.B09_Estimation_Linked import used_keys  # noqa: E402
 from M02_MasterTemplete import M02_Item_Prices as item_prices  # noqa: E402
+from M02_MasterTemplete import M02_Labor_Doc as labor_doc  # noqa: E402
 
 STONE = "GF000219"  # 돌쌓기 메쌓기(인력) — 석공 0.195 · 보통인부 0.156 / ㎡
 NET = "GC000337"  # 낙석방지망 — 노무 · 크레인(중기) · 자재 셋
@@ -50,26 +47,24 @@ def _snapshot(folder: Path, rows, values=None, copies=None) -> Path:
     return folder
 
 
-def _sheets(*folders: Path) -> dict:
-    keys = [k for f in folders for k in used_keys(f)]
-    return compute_base(prices.build_inputs(None, list(dict.fromkeys(keys))), {})
+def _engine(folder: Path, code: str, given=None) -> dict:
+    """M02 엔진 기준(사본 단가 묶음 · 날 값 줄 · 끝수 뒤 기준)."""
+    whole = item_prices.load_prices(json.loads((folder / "단가.json").read_text(encoding="utf-8")))
+    return labor_doc.run_line(whole, code, given or {})
 
 
-def test_단가산출_줄만_산근_블록_단가는_B09_표(tmp_path):
+def test_단가산출_줄만_산근_블록_단가는_M02_엔진(tmp_path):
     a = _snapshot(tmp_path / "a", [{"로직": STONE}, {"로직": NET, "승격": True}], {NET: NET_IN})
-    sheets = _sheets(a)
-    got = sg.collect([("s1", a)], sheets)
+    got = sg.collect([("s1", a)])
     (block,) = got["sg"]
     assert (block["no"], block["logic"], block["unit"]) == (1, STONE, "㎡")
-    labor = {r["key"]: r["price"] for r in sheets["labor"]}
     lines = block["lines"]
     assert [(ln["kind"], ln["ref"]["key"], ln["qty"]) for ln in lines] == [
         ("labor", "LB000033", 0.195),
         ("labor", "LB000002", 0.156),
     ]
-    want = [sg.rounddown(labor[ln["ref"]["key"]] * ln["qty"], 1) for ln in lines]
-    assert [ln["labor"] for ln in lines] == want
-    assert block["labor"] == sg.rounddown(sum(want), 0) and block["sum"] == block["labor"]
+    want = _engine(a, STONE)["기준"]
+    assert block["labor"] == float(want["노무비"]) and block["sum"] == float(want["계"])
     assert block["material"] == 0 and block["expense"] == 0 and block["why"] is None
     assert got["sg_list"][0]["key"] == block["key"] and got["sg_gaps"] == []
     assert sg.price_of(got, block["key"]) == {
@@ -77,20 +72,19 @@ def test_단가산출_줄만_산근_블록_단가는_B09_표(tmp_path):
     }  # fmt: skip
 
 
-def test_중기는_중기목록표_노_재_경_자재는_적용_단가(tmp_path):
+def test_중기_자재_단가_M02_엔진_별도계상은_0원(tmp_path):
     a = _snapshot(tmp_path / "a", [{"로직": NET}], {NET: NET_IN})
-    sheets = _sheets(a)
-    (block,) = sg.collect([("s1", a)], sheets)["sg"]
+    (block,) = sg.collect([("s1", a)])["sg"]
     kinds = [ln["kind"] for ln in block["lines"]]
     assert kinds == ["labor", "labor", "machine", "material", "material", "material"]
-    crane = block["lines"][2]
-    row = next(r for r in sheets["machine"] if r["key"] == crane["ref"]["key"])
-    for part in sg.PARTS:
-        assert crane[part] == sg.rounddown(row[part] * crane["qty"], 1)
-    net = block["lines"][3]
-    applied = next(r["applied"] for r in sheets["compare"] if r["key"] == net["ref"]["key"])
-    assert net["material"] == sg.rounddown(applied * net["qty"], 1)
-    assert block["sum"] == block["labor"] + block["material"] + block["expense"]
+    want = _engine(a, NET, NET_IN)["기준"]
+    assert [block[p] for p in (*sg.PARTS, "sum")] == [
+        float(want[k]) for k in ("노무비", "재료비", "경비", "계")
+    ]
+    (apart,) = sg.collect([("s1", a)], supply=lambda key: "별도")["sg"]
+    mats = [ln for ln in apart["lines"] if ln["kind"] == "material"]
+    assert all(ln["material"] == 0 and ln["aside"] for ln in mats if ln["qty"])
+    assert apart["material"] < block["material"] and apart["labor"] == block["labor"]
 
 
 def test_엑셀_6호표_뒷채움_검산():
@@ -119,7 +113,7 @@ def test_같은_로직_같은_입력은_하나_다르면_둘_사전조합_안_
         [{"로직": "", "참조": SC_REF}, {"로직": "", "참조": SP_REF}, {"로직": STONE}],
         copies={"참조|system||SC-000001": sc, "참조|system||SP-000001": sp},
     )
-    got = sg.collect([("s1", a), ("s2", b), ("s3", c), ("s4", d)], _sheets(a, c, d))
+    got = sg.collect([("s1", a), ("s2", b), ("s3", c), ("s4", d)])
     blocks = got["sg"]
     assert [(x["no"], x["logic"], x["uses"]) for x in blocks] == [
         (
@@ -135,11 +129,11 @@ def test_같은_로직_같은_입력은_하나_다르면_둘_사전조합_안_
 
 
 def test_사본_없으면_빈_표_연결_없음(tmp_path, monkeypatch):
-    got = sg.collect([("s1", tmp_path / "없음")], {})
+    got = sg.collect([("s1", tmp_path / "없음")])
     assert got["sg"] == [] and got["sg_list"] == [] and got["sg_gaps"] == []
     assert got["sg_notes"] == [sg.NO_SOURCE, sg.EMPTY]
     plain = _snapshot(tmp_path / "p", [{"로직": STONE, "승격": True}])  # 일위대가화만 = 빈 표
-    assert sg.collect([("s1", plain)], {})["sg"] == []
+    assert sg.collect([("s1", plain)])["sg"] == []
 
     async def fake_materials(_project_id):
         return {}
@@ -148,42 +142,3 @@ def test_사본_없으면_빈_표_연결_없음(tmp_path, monkeypatch):
     sheets = asyncio.run(router_mod.payload("p", tmp_path))["sheets"]
     assert sheets["sg"] == [] and sheets["sg_list"] == []
     assert sg.EMPTY in sheets["sg_notes"] and sg.NO_SOURCE in sheets["sg_notes"]
-
-
-def test_단가_없으면_빈칸과_연결_없음(tmp_path):
-    a = _snapshot(tmp_path / "a", [{"로직": STONE}])
-    got = sg.collect([("s1", a)], {"labor": [], "machine": [], "compare": []})
-    (block,) = got["sg"]
-    assert block["labor"] is None and block["sum"] is None
-    assert "노무비목록표에 없음" in block["why"]
-    assert [(g["tab"], g["key"]) for g in got["sg_gaps"]] == [("sg", block["key"])]
-
-
-def test_작업량_Q는_소수_둘():
-    import M01_MasterData.M01_MasterData_Store as m01
-
-    whole = m01.loaded()[1]
-    for code, row in sorted((whole.index.get("GF") or {}).items()):
-        if not any(ss._Q.fullmatch(s["이름"]) for s in row.get("중간", [])):
-            continue
-        try:
-            env = sg._env(whole, row, {})
-        except Exception:  # noqa: BLE001 — 입력이 필요한 로직은 건너뜀
-            continue
-        q = next(env[s["이름"]] for s in row["중간"] if ss._Q.fullmatch(s["이름"]))
-        if hasattr(q, "as_tuple"):
-            assert q == round(q, 2), code
-            return
-    pytest.skip("자동값으로 도는 작업량 Q 로직 없음")
-
-
-def test_화면_탭_둘_서버_산근_그대로():
-    shell = (ROOT / "B09_Estimation" / "B09_Estimation_UI_Shell.ts").read_text("utf-8")
-    builders = (ROOT / "B09_Estimation" / "B09_Estimation_UI_Builders.ts").read_text("utf-8")
-    assert "sg_list: buildSgList," in builders and "sg: buildSg," in builders  # 303-2 표 짜기
-    assert 'const SERVER_ONLY = ["sg", "sg_list", "sg_gaps", "sg_notes"] as const;' in shell
-    assert "gaps: [...base.gaps, ...(server.sg_gaps || [])" in shell  # 뒤에 대가(145-2) gaps 이음
-    tabs = (ROOT / "B09_Estimation" / "B09_Estimation_UI_Tabs_Sangeun.ts").read_text("utf-8")
-    assert 'link: (i) => (rows[i] ? { tab: "sg", key: String(rows[i].key) } : null),' in tabs
-    # 155-5 — 중기 = 노 · 재 · 경 세 줄(서버 글 줄 수와 같게 · 값 0 줄도 둠)
-    assert 'const parts = ln.kind === "machine" && !ln.why ? PARTS : [null];' in tabs
diff --git a/resources/tester/test_145_2_b09_labor_calc.py b/resources/tester/test_145_2_b09_labor_calc.py
index 20e07bddc..c9ec97f1a 100644
--- a/resources/tester/test_145_2_b09_labor_calc.py
+++ b/resources/tester/test_145_2_b09_labor_calc.py
@@ -99,6 +99,24 @@ EXCEL = {
 }  # fmt: skip
 
 
+def _own(daega):
+    """841-1 줄 단가 = M02 엔진 단가(`own` · Labor_Source 가 얹음) — 견본은 엑셀 목록표 값을 얹음."""
+    book = {k: {r["key"]: r for r in SHEETS[k]} for k in ("labor", "material", "machine")}
+    for block in daega["blocks"]:
+        for ln in block["lines"]:
+            row = book.get(ln["kind"], {}).get(ln.get("key"))
+            if ln["kind"] == "labor" and row:
+                ln["own"] = {"labor": row["price"]}
+            elif ln["kind"] == "material" and row:
+                ln["own"] = {"material": row["price"]}
+            elif ln["kind"] == "machine" and row:
+                ln["own"] = {p: row[p] for p in ("labor", "material", "expense")}
+    return daega
+
+
+_own(EXCEL)
+
+
 def _block(out, bid):
     return next(b for b in out["daega_blocks"] if b["id"] == bid)
 
@@ -141,6 +159,7 @@ def test_엑셀_대가_블록_검산():
 def _blank_cases():
     broken = json.loads(json.dumps(EXCEL))
     broken["blocks"][2]["lines"][1]["key"] = "L09999"  # 노임 없음 → 그 블록 · 부른 블록 빈칸 아님
+    broken["blocks"][2]["lines"][1].pop("own")
     broken["blocks"].append(_b("DGX", "조합", "순환", [_l("daega", "DGY", 1)]))
     broken["blocks"].append(_b("DGY", "조합", "순환2", [_l("daega", "DGX", 1)]))
     broken["blocks"].append(_b("DGZ", "품셈", "수량 없음", [_l("labor", "L00017", None)]))
@@ -162,7 +181,7 @@ def test_빈칸_규칙():
         "no": "대가1", "key": "DG14", "labor": None, "material": None, "expense": None, "sum": None,
     }  # fmt: skip
     whys = {g["why"] for g in out["gaps"]}
-    assert {"노임 단가 없음", "산근 단가 없음(145-1)", "수량 없음", "% 밑수 없음"} <= whys
+    assert {"노임 단가 없음(M02 엔진)", "산근 단가 없음(145-1)", "수량 없음", "% 밑수 없음"} <= whys
 
 
 def _ts(daega, sheets, sangeun, cover=None):
@@ -327,7 +346,7 @@ def test_견본_사본_끝까지_셈(project):
     inputs = prices.build_inputs(None, keys)
     inputs["daega"] = daega_inputs(project)
     base = compute_base(inputs, {})
-    sg_rows = {r["key"]: r for r in sangeun.build(project, base)["sg_list"]}
+    sg_rows = {r["key"]: r for r in sangeun.build(project)["sg_list"]}
     out = compute_labor(inputs["daega"], base, sg_rows)
     owner = inputs["daega"]["owners"]["pipe@100.0"]
     combo = _block(out, owner)
diff --git a/resources/tester/test_155_5_sangeun_text.py b/resources/tester/test_155_5_sangeun_text.py
index e24c8438f..659abbc33 100644
--- a/resources/tester/test_155_5_sangeun_text.py
+++ b/resources/tester/test_155_5_sangeun_text.py
@@ -4,7 +4,8 @@
   「계 : 노무비 6,878 + 재료비 538 + 경비 912 = 8,328」(줄 ROUNDDOWN 1 · 계 ROUNDDOWN 0)
 - 엑셀 7호표 막자갈채집: 작업량 Q = ROUND 2 중간 줄 · 「55,700 * 1 / 21.59 * 2 = 5,159.7」
 - % 덧줄 = 「공구손료 (노무비의 %) : 6,878.8 * 3 % = 206.3」(규격 = 149-4 `pct_extras`)
-- 단가 없음 = 「단가 없음」 글 · 계 그 비목 빈칸 · 글 속 금액 = 산근 풀이(`Sangeun.Solver`) 줄 값
+- 단가 없음 = 「단가 없음」 글 · 계 그 비목 빈칸 · 글 속 금액 = 산근 풀이(`Sangeun.Solver` · 841-1 M02 엔진
+  단가) 줄 값
 """
 
 import copy
@@ -86,31 +87,12 @@ def test_배_켜쌓기율_꼬리_단가_없음():
     assert got[-1] == "계 : 노무비 빈칸 + 재료비 48 + 경비 82 = 빈칸"
 
 
-def _solver_prices(whole, code, given):
-    """산근 풀이와 같은 단가 — 키마다 같은 수(노무 · 자재 1,000 · 중기 엑셀 값)."""
-    sheets = {"labor": [], "machine": [], "compare": []}
-    asked = []
-
-    def price_of(key):
-        asked.append(key)
-        return EXCEL_EQ if key.startswith("EQ") else 1000.0
-
-    st.render_sangeun_text(whole, code, given, price_of)
-    for key in dict.fromkeys(asked):
-        if key.startswith("EQ"):
-            sheets["machine"].append({"key": key, **EXCEL_EQ})
-        elif key.startswith("LB"):
-            sheets["labor"].append({"key": key, "price": 1000.0})
-        else:
-            sheets["compare"].append({"key": key, "applied": 1000.0})
-    return sheets, price_of
-
-
 def test_글_속_금액은_산근_풀이_값과_같음():
     for code, given in ((BASE, GIVEN), ("GF000288", {})):  # 중기 · 노무 · % 덧줄 · 배 1,000
         whole = item_prices.load_prices(item_prices.to_json(item_prices.collect([code])))
-        sheets, price_of = _solver_prices(whole, code, given)
-        block = sg.Solver(sheets).add(whole, {"code": code, "given": given}, "s1")
+        solver = sg.Solver()  # 841-1 단가 = M02 엔진 · 글 단가 = 풀이가 쓴 그 단가
+        block = solver.add(whole, {"code": code, "given": given}, "s1")
+        price_of = solver.price_of
         # 결과단위 배(「원/1,000㎡」) — 산근 풀이와 같은 1 단위
         times = sg._unit(whole.logic(code))[1]
         got = st.render_sangeun_text(whole, code, given, price_of, times=times)
diff --git a/resources/tester/test_155_b09_sources.py b/resources/tester/test_155_b09_sources.py
index 449d9c637..8e8465286 100644
--- a/resources/tester/test_155_b09_sources.py
+++ b/resources/tester/test_155_b09_sources.py
@@ -18,10 +18,10 @@ import test_145_2_b09_labor_calc as t145  # noqa: E402
 
 from B09_Estimation import B09_Estimation_Prices as prices  # noqa: E402
 from B09_Estimation import B09_Estimation_Sangeun as sg  # noqa: E402
-from B09_Estimation.B09_Estimation_Calc_Base import compute_base, rounddown  # noqa: E402
+from B09_Estimation.B09_Estimation_Calc_Base import rounddown  # noqa: E402
 from B09_Estimation.B09_Estimation_Calc_Labor import compute_labor  # noqa: E402
 from B09_Estimation.B09_Estimation_Labor_Source import daega_inputs  # noqa: E402
-from B09_Estimation.B09_Estimation_Linked import linked_resource_keys, used_keys  # noqa: E402
+from B09_Estimation.B09_Estimation_Linked import linked_resource_keys  # noqa: E402
 from B09_Estimation.B09_Estimation_Router import compute_sheets  # noqa: E402
 from M02_MasterTemplete import M02_Item_Prices as item_prices  # noqa: E402
 
@@ -89,13 +89,12 @@ def test_155_4_산근_자재_자리표시_키_대비표로(tmp_path):
     }
     for name, data in files.items():
         (folder / name).write_text(json.dumps(data, ensure_ascii=False), encoding="utf-8")
-    sheets = compute_base(prices.build_inputs(None, used_keys(folder)), {})
-    (block,) = sg.collect([("s1", folder)], sheets)["sg"]
+    (block,) = sg.collect([("s1", folder)])["sg"]  # 841-1 단가 = M02 엔진(사본 단가 묶음)
     fuel = [ln for ln in block["lines"] if ln["kind"] == "material"]
     assert fuel and all(ln["ref"]["key"].startswith("MO0") for ln in fuel)
-    applied = {r["key"]: r["applied"] for r in sheets["compare"]}
     for ln in fuel:
-        assert ln["material"] == rounddown(applied[ln["ref"]["key"]] * ln["qty"], 1)
+        price = ln["price"]["material"]
+        assert price and ln["material"] == rounddown(price * ln["qty"], 1)
 
 
 def test_155_3_비고_산근_n호표_거울():
diff --git a/resources/tester/test_157_1_sangeun_steps.py b/resources/tester/test_157_1_sangeun_steps.py
index e70170b79..96c4591e5 100644
--- a/resources/tester/test_157_1_sangeun_steps.py
+++ b/resources/tester/test_157_1_sangeun_steps.py
@@ -91,22 +91,8 @@ def test_만약_걸린_갈래_입력_설명_기계_이름():
 
 
 def _solver(whole, code, given):
-    sheets = {"labor": [], "machine": [], "compare": []}
-    asked = []
-
-    def price_of(key):
-        asked.append(key)
-        return EQ if key.startswith("EQ") else None if key.startswith("SG:") else 1000.0
-
-    st.render_sangeun_text(whole, code, given, price_of)
-    for key in dict.fromkeys(k for k in asked if not k.startswith("SG:")):
-        if key.startswith("EQ"):
-            sheets["machine"].append({"key": key, **EQ})
-        elif key.startswith("LB"):
-            sheets["labor"].append({"key": key, "price": 1000.0})
-        else:
-            sheets["compare"].append({"key": key, "applied": 1000.0})
-    return sg.Solver(sheets).add(whole, {"code": code, "given": given}, "s1")
+    """841-1 산근 풀이 단가 = M02 엔진(사본 단가 묶음) — 시험 단가 안 넣음."""
+    return sg.Solver().add(whole, {"code": code, "given": given}, "s1")
 
 
 def test_호표_줄_계는_산근_풀이와_같음():
diff --git a/resources/tester/test_166_2_b09_bill_hand.py b/resources/tester/test_166_2_b09_bill_hand.py
index af32829b0..983b62914 100644
--- a/resources/tester/test_166_2_b09_bill_hand.py
+++ b/resources/tester/test_166_2_b09_bill_hand.py
@@ -18,11 +18,8 @@ ROOT = Path(__file__).resolve().parents[2]
 if str(ROOT) not in sys.path:
     sys.path.insert(0, str(ROOT))
 
-from B09_Estimation import B09_Estimation_Prices as prices  # noqa: E402
 from B09_Estimation import B09_Estimation_Sangeun as sg  # noqa: E402
-from B09_Estimation.B09_Estimation_Calc_Base import compute_base  # noqa: E402
 from B09_Estimation.B09_Estimation_Calc_Bill import WHY_LOGIC, compute_estimation  # noqa: E402
-from B09_Estimation.B09_Estimation_Linked import used_keys  # noqa: E402
 from B09_Estimation.B09_Estimation_Store import clean_user  # noqa: E402
 from B09_Estimation.B09_Estimation_Summary import compute_summary, hopyo_lines  # noqa: E402
 from M02_MasterTemplete import M02_Item_Prices as item_prices  # noqa: E402
@@ -173,9 +170,7 @@ def test_새_산근_사본_뒤_번호_호표_탭_집계표(tmp_path):
     user = {"bill": {"rows": [{**HAND[2], "qty": 10}, HAND[3]]}}
     hand_keys = sg.hand_resource_keys(user)
     assert {"LB000033", "LB000002"} <= set(hand_keys)  # 석공 · 보통인부 → 단가 책 수요
-    keys = list(dict.fromkeys([*used_keys(a), *hand_keys]))
-    base = compute_base(prices.build_inputs(None, keys), {})
-    got = sg.collect([("s1", a)], base, sg.hand_sources(user))
+    got = sg.collect([("s1", a)], sg.hand_sources(user))  # 841-1 단가 = M02 엔진
     listed = [(r["no"], r["logic"], r["uses"]) for r in got["sg_list"]]
     assert listed == [(1, NET, ["s1", "수기 줄 새 산근"]), (2, STONE, ["수기 줄 메쌓기"])]
     assert got["sg_hand"] == {
diff --git a/resources/tester/test_166_6_b09_daega_blank.py b/resources/tester/test_166_6_b09_daega_blank.py
index bb79f5925..8bee1d194 100644
--- a/resources/tester/test_166_6_b09_daega_blank.py
+++ b/resources/tester/test_166_6_b09_daega_blank.py
@@ -24,6 +24,10 @@ SHEETS = {
 }
 
 
+#: 841-1 줄 단가 = M02 엔진(`own`) · 자재 단가 없음 = own None
+LABOR = {"labor": 165545}
+
+
 def _b(bid, name, lines):
     return {
         "id": bid,
@@ -39,14 +43,14 @@ def _b(bid, name, lines):
 DAEGA = {
     "blocks": [
         _b("A", "기슭막이", [
-            {"kind": "labor", "key": "L1", "qty": 0.5, "name": "보통인부"},
-            {"kind": "material", "key": "M1", "qty": 2, "name": "토목용부직포"},
+            {"kind": "labor", "key": "L1", "qty": 0.5, "name": "보통인부", "own": LABOR},
+            {"kind": "material", "key": "M1", "qty": 2, "name": "토목용부직포", "own": None},
         ]),
         _b("B", "겹 대가", [
-            {"kind": "labor", "key": "L1", "qty": 0.1, "name": "보통인부"},
+            {"kind": "labor", "key": "L1", "qty": 0.1, "name": "보통인부", "own": LABOR},
             {"kind": "daega", "key": "A", "qty": 1, "name": "기슭막이"},
         ]),
-        _b("C", "아는 줄만", [{"kind": "labor", "key": "L1", "qty": 1, "name": "보통인부"}]),
+        _b("C", "아는 줄만", [{"kind": "labor", "key": "L1", "qty": 1, "name": "보통인부", "own": LABOR}]),
     ],
     "owners": {"pipe@100.0": "A", "pipe@200.0": "C"},
 }  # fmt: skip
diff --git a/resources/tester/test_201_1_table_level_merge.py b/resources/tester/test_201_1_table_level_merge.py
index 413f4cb3c..b397b7230 100644
--- a/resources/tester/test_201_1_table_level_merge.py
+++ b/resources/tester/test_201_1_table_level_merge.py
@@ -112,8 +112,7 @@ APPLIED = [
     ("B08_Quantity/B08_Quantity_Material_Tables.ts", 'mergeSame: ["name"]'),
     ("B08_Quantity/B08_Quantity_Material_Tables.ts", 'mergeSame: ["group"]'),
     ("B08_Quantity/B08_Quantity_Material_Tables.ts", "mergeSame: built.mergeSame"),
-    ("B09_Estimation/B09_Estimation_UI_Tabs_Base.ts", 'mergeSame: ["part"]'),
-    ("B09_Estimation/B09_Estimation_UI_Tabs_Base.ts", 'level: blockLevel("name"'),
+    # 841-1 환율및기초자료 · 중기사용료 표 걷음(「—」 한 줄) — Tabs_Base 병합 · 레벨 줄 없음
     ("B09_Estimation/B09_Estimation_UI_Tabs_Labor.ts", 'level: blockLevel("name"'),
     ("B09_Estimation/B09_Estimation_UI_Tabs_Sangeun.ts", 'level: blockLevel("text"'),
     ("B09_Estimation/B09_Estimation_UI_Tabs_Sangeun.ts", 'mergeSame: ["kind"]'),
diff --git a/resources/tester/test_203_1_b09_data_check.py b/resources/tester/test_203_1_b09_data_check.py
index a8151b084..5e09a2605 100644
--- a/resources/tester/test_203_1_b09_data_check.py
+++ b/resources/tester/test_203_1_b09_data_check.py
@@ -114,17 +114,14 @@ console.log(JSON.stringify({ a, b, moves, tipRefresh, tipRow, tipBlank, selector
 
 
 def test_배지_조건_서버_book_stale():
-    keys = ["EQ000004"]  # 불도저 · 조종원 · 경유(test_144 와 같은 견본)
+    keys = ["MT000401", "MT000338", "LB000002"]  # 841-1 책 = 자재만(노임 키는 안 셈)
     book = json.loads(json.dumps(prices.refresh_book(keys), ensure_ascii=False))
     assert prices.book_stale(book, keys) is None  # 방금 굳힌 책 = 업데이트 필요 없음
     assert prices.book_stale(None, keys) == "단가 아직 안 굳힘"
     first, *rest = list(book["rows"])
-    old = {**book, "rows": {k: book["rows"][k] for k in rest}, "fx": []}
-    old["rows"][rest[0]] = {**old["rows"][rest[0]], "price": -1}
-    old["driver_factor"] = {"num": 1, "den": 1, "text": "1/1"}
-    assert prices.book_stale(old, keys) == (
-        "새 단가 줄 1 · M01 에서 바뀐 단가 1 · 운전사 계수 바뀜 · 환율 바뀜"
-    )
+    old = {**book, "rows": {k: book["rows"][k] for k in rest}}
+    old["rows"][rest[0]] = {**old["rows"][rest[0]], "prices": {}}
+    assert prices.book_stale(old, keys) == "새 단가 줄 1 · M01 에서 바뀐 단가 1"
     router = (ROOT / "B09_Estimation/B09_Estimation_Router.py").read_text("utf-8")
     assert '"stale": await asyncio.to_thread(prices.book_stale, book, keys),' in router
 
diff --git a/resources/tester/test_296_b09_update_skip_deleted.py b/resources/tester/test_296_b09_update_skip_deleted.py
index a1ff00df5..2e4ca4563 100644
--- a/resources/tester/test_296_b09_update_skip_deleted.py
+++ b/resources/tester/test_296_b09_update_skip_deleted.py
@@ -23,8 +23,6 @@ from B09_Estimation import B09_Estimation_Store as store_b09  # noqa: E402
 from B09_Estimation.B09_Estimation_Linked import linked_resource_keys  # noqa: E402
 from resources.tester.test_204_2_b09_bill_library import COMBO, world  # noqa: E402, F401
 
-GONE = "LB999999"  # M01 에 없는 키(원본 지워짐)
-
 
 def _json(book):
     return json.loads(json.dumps(book, ensure_ascii=False))
@@ -68,18 +66,19 @@ def test_지운_복사_항목_업데이트_뒤_안_살아남(world, monkeypatch)
 
 
 def test_M01_원본_없는_항목_값_그대로_낡음_까닭_빠짐():
-    keys = ["EQ000004", GONE]  # 불도저 · 조종원 · 경유(test_144 견본) + 원본 없는 키
-    old = _json(prices.refresh_book(["EQ000004"]))
-    kept = {"key": GONE, "code": "9999", "name": "지워진 직종", "price": 123.0}
-    old["rows"][GONE] = kept
-    old["rows"]["LB000048"] = {**old["rows"]["LB000048"], "price": 1}  # M01 에서 바뀐 단가
+    gone = "MT999999"  # 841-1 책 = 자재만 — 원본 없는 자재 키
+    keys = ["MT000401", "MT000338", gone]
+    old = _json(prices.refresh_book(["MT000401", "MT000338"]))
+    kept = {"key": gone, "name": "지워진 자재", "origin": "M01", "prices": {"물가자료": 123.0}}
+    old["rows"][gone] = kept
+    old["rows"]["MT000401"] = {**old["rows"]["MT000401"], "prices": {}}  # M01 에서 바뀐 단가
     assert prices.book_stale(old, keys) == "M01 에서 바뀐 단가 1"  # 원본 없는 줄 = 까닭에 없음
     new = _json(prices.refresh_book(keys, old))
-    assert new["rows"][GONE] == kept  # 지우지도 바꾸지도 않음
-    assert new["rows"]["LB000048"]["price"] not in (None, 1)  # 나머지 = 새로 굳힘
+    assert new["rows"][gone] == kept  # 지우지도 바꾸지도 않음
+    assert new["rows"]["MT000401"]["prices"] != {}  # 나머지 = 새로 굳힘
     assert set(new["rows"]) == set(old["rows"])
     assert prices.book_stale(new, keys) is None
-    assert GONE not in prices.refresh_book(keys)["rows"]  # 옛 책 없으면 줄 없음(옛 길)
+    assert gone not in prices.refresh_book(keys)["rows"]  # 옛 책 없으면 줄 없음(옛 길)
 
 
 def test_화면_업데이트_캐시_보냄_그대로_둠():
diff --git a/resources/tester/test_702_b09_daega_cover.py b/resources/tester/test_702_b09_daega_cover.py
index 18c34d7e9..1b92b1f66 100644
--- a/resources/tester/test_702_b09_daega_cover.py
+++ b/resources/tester/test_702_b09_daega_cover.py
@@ -1,5 +1,5 @@
 """702-2 · 702-4 B09 일위대가 고친 칸 덮개 — 사용자 값 `daega_cover`
-{블록 cover: {줄 cid: {qty · labor · material · expense}}}.
+{블록 cover: {줄 cid: {qty}}}(841-1 단가 칸 걷음 · 옛 단가 칸은 안 읽고 저장 때 버림).
 
 - 덮개 열쇠 = 블록 `cover` · 줄 `cid`(`B09_Estimation_Labor_Source` · 내용 해시 밖)
 - 셈 = `B09_Estimation_Calc_Labor` 파이썬 · TS 짝(거울) — 고친 칸만 셈 값 대신 · `base` = 품셈 값
@@ -42,7 +42,7 @@ def _covered_excel():
     return daega
 
 
-#: DG9 찰붙임 석공 품 0.1 → 0.12 · DG2 % 2 → 3 · DG14 산근 SG10 노무 단가 손 · 짝 잃은 둘
+#: DG9 찰붙임 석공 품 0.1 → 0.12 · DG2 % 2 → 3 · DG14 산근 SG10 노무 단가(841-1 안 읽음) · 짝 잃은 둘
 COVER = {
     "T:DG9": {"labor:L00005#0": {"qty": 0.12}},
     "T:DG2": {"pct:공구손료#3": {"qty": 3}},
@@ -72,8 +72,7 @@ def test_고친_칸만_셈값_대신():
     pct = _line(out, "DG2", 4)  # % 줄 = 끝에 셈(차례 4)
     assert pct["qty"] == 3 and pct["base"] == {"qty": 2} and pct["covered"] == ["qty"]
     sg = _line(out, "DG14", 2)
-    assert sg["prices"]["labor"] == 20000 and sg["base"]["labor"] == 18084
-    assert sg["covered"] == ["labor"] and sg["prices"]["material"] == 2498
+    assert sg["prices"]["labor"] == 18084 and "covered" not in sg  # 841-1 단가 칸 = 안 읽음
     assert out["daega_orphans"] == [
         {"cover": "T:없는블록", "cid": "labor:L00017#0"},
         {"cover": "T:DG1", "cid": "labor:없는줄#9"},
@@ -81,14 +80,14 @@ def test_고친_칸만_셈값_대신():
     assert plain["daega_orphans"] == []
 
 
-def test_덮개가_빈칸을_채움():
+def test_단가_칸_덮개는_빈칸을_안_채움():
+    """841-1 단가 = M02 사본 값 — 단가 칸 덮개로 빈 단가를 채우지 않음(빈칸 그대로)."""
     daega = _covered_excel()
-    sheets = {**b145.SHEETS, "labor": b145.SHEETS["labor"][:2]}  # 석공 노임 없음
-    bare = compute_labor(daega, sheets, b145.SANGEUN)
-    assert _line(bare, "DG9", 0)["amount"] is None
-    out = compute_labor(daega, sheets, b145.SANGEUN, {"T:DG9": {"labor:L00005#0": {"labor": 1e5}}})
-    assert _line(out, "DG9", 0)["amount"] == 10000.0
-    assert not [g for g in out["gaps"] if "찰붙임" in g["name"]]
+    daega["blocks"][3]["lines"][0].pop("own")  # 석공 노임 없음
+    out = compute_labor(
+        daega, b145.SHEETS, b145.SANGEUN, {"T:DG9": {"labor:L00005#0": {"labor": 1e5}}}
+    )
+    assert _line(out, "DG9", 0)["amount"] is None
 
 
 @pytest.mark.parametrize("case", ["cover", "none"])
@@ -101,23 +100,19 @@ def test_거울_파이썬_TS(case):
     assert b145._same(daega_price(py, "pipe@100.0"), ts["price"])
 
 
-def test_노임_새_판_덮개_칸_그대로():
-    """702-4 — 바탕 단가가 새 판으로 바뀌어도 고친 칸 = 그대로 · 안 고친 칸만 새 값."""
+def test_새_단가_덮개_품_그대로():
+    """702-4 — 사본 단가가 새로 바뀌어도([단가 갱신]) 고친 품 = 그대로 · 단가는 새 값."""
     daega = _covered_excel()
-    cover = {"T:DG9": {"labor:L00005#0": {"qty": 0.12}, "labor:L00017#1": {"labor": 170000}}}
+    cover = {"T:DG9": {"labor:L00005#0": {"qty": 0.12}}}
     old = compute_labor(daega, b145.SHEETS, b145.SANGEUN, cover)
-    new_sheets = {
-        **b145.SHEETS,
-        "labor": [{**r, "price": round(r["price"] * 1.05)} for r in b145.SHEETS["labor"]],
-    }
-    new = compute_labor(daega, new_sheets, b145.SANGEUN, cover)
+    for ln in daega["blocks"][3]["lines"]:
+        if ln["kind"] == "labor":
+            ln["own"] = {"labor": round(ln["own"]["labor"] * 1.05)}
+    new = compute_labor(daega, b145.SHEETS, b145.SANGEUN, cover)
     a, b = _line(old, "DG9", 0), _line(new, "DG9", 0)
     assert a["qty"] == b["qty"] == 0.12  # 고친 품 그대로
-    assert b["prices"]["labor"] == round(258935 * 1.05) != a["prices"]["labor"]  # 안 고친 단가 = 새
-    assert b["base"]["labor"] == b["prices"]["labor"]  # 품셈 값 곁 = 새 판 값
-    c, d = _line(old, "DG9", 1), _line(new, "DG9", 1)
-    assert c["prices"]["labor"] == d["prices"]["labor"] == 170000  # 고친 단가 그대로
-    assert d["qty"] == 0.03 and d["base"]["labor"] == round(165545 * 1.05)
+    assert b["prices"]["labor"] == round(258935 * 1.05) != a["prices"]["labor"]  # 단가 = 새
+    assert b["base"]["labor"] == b["prices"]["labor"]  # 품셈 값 곁 = 새 값
     assert new["daega_orphans"] == []
 
 
@@ -205,17 +200,15 @@ def test_저장_다듬기():
             "P:d": {"x#0": {"expense": float("inf"), "material": 3}},
         }
     }
-    assert store.clean_user(raw)["daega_cover"] == {
-        "S:a": {"labor:L1#0": {"qty": 0.5}},
-        "P:d": {"x#0": {"material": 3.0}},
-    }
+    assert store.clean_user(raw)["daega_cover"] == {"S:a": {"labor:L1#0": {"qty": 0.5}}}
     assert "daega_cover" not in store.clean_user({"daega_cover": {"S:a": {}}})
 
 
 def test_저장_뒤_서버_값(tmp_path):
     """[저장](write_user → read_user) 뒤 서버 셈 = 화면 짝 셈(덮개 입력값만 받고 다시 셈)."""
     stored = store.write_user(tmp_path, {"daega_cover": COVER})
-    assert store.read_user(tmp_path)["daega_cover"] == stored["daega_cover"] == COVER
+    kept = {k: v for k, v in COVER.items() if k != "T:DG14"}  # 단가 칸만 든 덮개 = 버림(841-1)
+    assert store.read_user(tmp_path)["daega_cover"] == stored["daega_cover"] == kept
     daega = _covered_excel()
     server = compute_labor(daega, b145.SHEETS, b145.SANGEUN, stored["daega_cover"])
     screen = b145._ts(daega, b145.SHEETS, b145.SANGEUN, COVER)["out"]
diff --git a/resources/tester/test_703_3_b09_refresh.py b/resources/tester/test_703_3_b09_refresh.py
index cd6bb5bc9..0f4e59c05 100644
--- a/resources/tester/test_703_3_b09_refresh.py
+++ b/resources/tester/test_703_3_b09_refresh.py
@@ -16,7 +16,8 @@ from B09_Estimation import B09_Estimation_Prices as prices  # noqa: E402
 from B09_Estimation import B09_Estimation_Refresh as refresh  # noqa: E402
 from B09_Estimation import B09_Estimation_Store as store  # noqa: E402
 
-KEYS = ["LB000001", "LB000033"]  # 작업반장(건설업) · 석공
+#: 841-1 책 = 자재만(노임 키 = 노임 판만 셈) — 원목 · 미송각재 + 작업반장(건설업)
+KEYS = ["MT000401", "MT000338", "LB000001"]
 
 
 def test_책_견줌_미리보기_수_적용_수_같음(tmp_path, monkeypatch):
@@ -24,8 +25,8 @@ def test_책_견줌_미리보기_수_적용_수_같음(tmp_path, monkeypatch):
     new = prices.refresh_book(KEYS)
     assert new["labor_edition"] == prices.labor_editions(KEYS) and new["labor_edition"]
     old = json.loads(json.dumps(new))
-    old["rows"]["LB000001"] = {**old["rows"]["LB000001"], "price": 1}  # 옛 판 값
-    del old["rows"]["LB000033"]  # 새 줄
+    old["rows"]["MT000401"] = {**old["rows"]["MT000401"], "prices": {}}  # 옛 값
+    del old["rows"]["MT000338"]  # 새 줄
     old["labor_edition"] = {"건설업": "2025-09-01"}
     cover = {
         "S:a": {"x#0": {"qty": 1, "labor": 2}},
@@ -40,12 +41,7 @@ def test_책_견줌_미리보기_수_적용_수_같음(tmp_path, monkeypatch):
     assert got["노임판"]["후"].startswith("건설업 2026")
     old.pop("labor_edition")
     assert refresh.preview(tmp_path, old, KEYS, None)["노임판"]["전"].startswith("굳힌 날 ")
-    assert prices.book_diff(after, prices.refresh_book(KEYS, after)) == {
-        "new": 0,
-        "changed": 0,
-        "factor": False,
-        "fx": False,
-    }
+    assert prices.book_diff(after, prices.refresh_book(KEYS, after)) == {"new": 0, "changed": 0}
     assert prices.book_stale(after, KEYS) is None
 
 
diff --git a/resources/tester/test_705_1_fixed_line.py b/resources/tester/test_705_1_fixed_line.py
index 2748949b1..d52cbf7d9 100644
--- a/resources/tester/test_705_1_fixed_line.py
+++ b/resources/tester/test_705_1_fixed_line.py
@@ -6,7 +6,6 @@
 견본 = `test_145_2_b09_labor_calc`(엑셀 바탕 표 · 사본 꼴) · `test_m02_labor_calc_mirror`(TS 헬퍼).
 """
 
-import copy
 import importlib.util
 import json
 import sys
@@ -24,10 +23,10 @@ from B09_Estimation.B09_Estimation_Labor_Source import daega_inputs  # noqa: E40
 from B09_Estimation.B09_Estimation_Linked import linked_resource_keys  # noqa: E402
 from B09_Estimation.B09_Estimation_Summary import compute_summary, hopyo_lines  # noqa: E402
 from M02_MasterTemplete import M02_Item_Prices as item_prices  # noqa: E402
+from M02_MasterTemplete import M02_Item_Snapshot as snapshots  # noqa: E402
 from M02_MasterTemplete import M02_Labor_Doc as labor  # noqa: E402
 from M02_MasterTemplete import M02_Labor_Fixed as fixed  # noqa: E402
 from M02_MasterTemplete import M02_MasterTemplete_Store as store  # noqa: E402
-from M02_MasterTemplete import M02_Item_Snapshot as snapshots  # noqa: E402
 
 
 def _load(name):
@@ -144,7 +143,7 @@ def _fixed_blocks():
     """조합 블록 — 노무 줄 + 고정 줄 넷(이은 노임 · 이은 관급 자재 · 이은 중기 · 손 단가)."""
     own = {"labor": 100.0, "material": 200.0, "expense": 300.0}
     lines = [
-        {"kind": "labor", "key": "L00017", "name": "보통인부", "qty": 0.1},
+        {"kind": "labor", "key": "L00017", "name": "보통인부", "qty": 0.1, "own": {"labor": 165545}},
         {"kind": "fixed", "name": "석공", "qty": 0.2, "own": own,
          "link": {"labor": "L00005", "material": None, "machine": None}},
         {"kind": "fixed", "name": "파형강관", "qty": 1, "own": own,
@@ -166,11 +165,13 @@ def _line(out, name):
     return next(ln for ln in out["daega_blocks"][0]["lines"] if ln["name"] == name)
 
 
-def test_B09_고정_줄_단가_이음과_손_단가():
+def test_B09_고정_줄_단가_M02_셈_그대로():
+    """841-1 고정 줄 단가 = M02 엔진 고정 줄 셈(`own` · 이은 노임 · 자재 = 사본 묶음 값) — B09 단가 책
+    값으로 다시 안 덮음 · 이은 자재가 관급 · 별도계상이면 대가 안 0원."""
     out = compute_labor(_fixed_blocks(), b145.SHEETS, {})
-    assert _line(out, "석공")["prices"] == {"labor": 258935, "material": 200, "expense": 300}
+    assert _line(out, "석공")["prices"] == {"labor": 100, "material": 200, "expense": 300}
     assert _line(out, "파형강관")["prices"]["material"] == 0  # 관급 = 대가 안 0원
-    assert _line(out, "굴착기")["prices"] == {"labor": 47231, "material": 7784, "expense": 9994}
+    assert _line(out, "굴착기")["prices"] == {"labor": 100, "material": 200, "expense": 300}
     misc = _line(out, "잡재료")
     assert misc["prices"] == {"labor": 0, "material": 1234.5, "expense": 0}
     assert misc["amounts"]["material"] == 2469.0
@@ -179,25 +180,13 @@ def test_B09_고정_줄_단가_이음과_손_단가():
     assert daega_price(out, "pipe@100.0")["sum"] == block["sum"] is not None
 
 
-def test_B09_노임_새_판_이은_단가만_따라감():
-    old = compute_labor(_fixed_blocks(), b145.SHEETS, {})
-    sheets = copy.deepcopy(b145.SHEETS)
-    for row in sheets["labor"]:
-        row["price"] = round(row["price"] * 1.05)
-    new = compute_labor(_fixed_blocks(), sheets, {})
-    assert _line(new, "석공")["prices"]["labor"] == round(258935 * 1.05)
-    assert _line(new, "석공")["qty"] == _line(old, "석공")["qty"] == 0.2  # 품 그대로
-    for name in ("파형강관", "굴착기", "잡재료"):
-        assert _line(new, name)["prices"] == _line(old, name)["prices"]
-
-
-def test_B09_덮개도_고정_줄에_먹음():
-    cover = {"S:f": {"fixed:잡재료#0": {"qty": 3, "material": 1000}}}
+def test_B09_덮개는_품만_고정_줄에_먹음():
+    cover = {"S:f": {"fixed:잡재료#0": {"qty": 3, "material": 1000}}}  # 단가 칸 = 841-1 안 읽음
     out = compute_labor(_fixed_blocks(), b145.SHEETS, {}, cover)
     misc = _line(out, "잡재료")
-    assert misc["qty"] == 3 and misc["prices"]["material"] == 1000
+    assert misc["qty"] == 3 and misc["prices"]["material"] == 1234.5
     assert misc["base"] == {"qty": 2, "labor": 0, "material": 1234.5, "expense": 0}
-    assert out["daega_orphans"] == []
+    assert misc["covered"] == ["qty"] and out["daega_orphans"] == []
 
 
 @pytest.mark.parametrize("cover", [None, {"S:f": {"fixed:석공#0": {"labor": 1}}}])
@@ -252,8 +241,9 @@ def test_한_바퀴_사본_고정_줄_원가_빈칸_0_집계표(tmp_path):
     kinds = [ln["kind"] for ln in combo["lines"]]
     assert kinds == ["daega", "fixed", "fixed"] and combo["blank"] == 0
     stone = combo["lines"][1]
-    book = {r["key"]: r for r in sheets["labor"]}
-    assert stone["prices"]["labor"] == book[LB]["price"] is not None
+    bundle = next(snapshots.structures_dir(root).rglob("단가.json")).read_text(encoding="utf-8")
+    whole = item_prices.load_prices(json.loads(bundle))
+    assert stone["prices"]["labor"] == float(whole.get(LB)["값"])  # M02 고정 줄 셈 = 묶음 노임
     assert sheets["bill"]["totals"]["direct"]["blank"] == 0  # 원가계산서 빈 줄 0
     assert sheets["bill"]["sums"]["material"] > 0
     summary = compute_summary(sheets, hopyo_lines(sheets))
@@ -262,21 +252,17 @@ def test_한_바퀴_사본_고정_줄_원가_빈칸_0_집계표(tmp_path):
     assert summary["fixed"] == 1  # 손 단가 줄 = 집계에서 빠짐 1
 
 
-def test_사본_재적용_업데이트_고정_줄_그대로(tmp_path):
-    """[업데이트](703-3) = 단가 책만 새로 — 고정 줄 품 · 손 단가 그대로 · 이은 단가만 새 판."""
+def test_사본_다시_읽어도_고정_줄_그대로(tmp_path):
+    """[재생성] 꼴 = 사본 다시 읽음 — 고정 줄 품 · 손 단가 · 이은 단가(M02 셈) 그대로."""
     root = b145._project(tmp_path / "upd", [(100, "SS000901")])
     lines = [
         {"고정": _fx("석공", {"노무비": 1}, {"노임": LB}), "수량": {"손": 0.5}},
         {"고정": _fx("잡재료", {"재료비": 1000}, unit="식"), "수량": {"손": 1}},
     ]
     _snap(root, "pipe@100.0", "SS000901", lines)
-    daega = daega_inputs(root)
-    book = prices.build_inputs(None, linked_resource_keys(root))
-    rows = [{**r, "price": 100} if r["key"] == LB else r for r in book["labor"]]
-    first = compute_labor(daega, {**b145.SHEETS, "labor": rows}, {})
-    again = daega_inputs(root)  # 사본 다시 읽음(재적용 뒤 꼴 = 같은 원본)
-    second = compute_labor(again, {**b145.SHEETS, "labor": [{**r, "price": 200} for r in rows]}, {})
+    first = compute_labor(daega_inputs(root), b145.SHEETS, {})
+    second = compute_labor(daega_inputs(root), b145.SHEETS, {})
     a, b = first["daega_blocks"][0]["lines"], second["daega_blocks"][0]["lines"]
     assert [ln["qty"] for ln in a] == [ln["qty"] for ln in b] == [0.5, 1]
-    assert (a[0]["prices"]["labor"], b[0]["prices"]["labor"]) == (100, 200)
+    assert a[0]["prices"] == b[0]["prices"] and a[0]["prices"]["labor"] > 1  # 묶음 노임
     assert a[1]["prices"] == b[1]["prices"] == {"labor": 0, "material": 1000, "expense": 0}
diff --git a/resources/tester/test_707_6_stc.py b/resources/tester/test_707_6_stc.py
index a27ed41d7..9815dbf8d 100644
--- a/resources/tester/test_707_6_stc.py
+++ b/resources/tester/test_707_6_stc.py
@@ -121,7 +121,7 @@ def test_엑셀과_줄마다_같음(data, name):
 def test_단가표_엑셀과_같음(data, name):
     mine = st.read_prices("a.STC", data[name])
     excel = ip.read_prices(EXCEL[name].name, EXCEL[name].read_bytes())
-    for kind in ("labor", "material", "machine"):
+    for kind in ip.KINDS:  # 841-1 엑셀 단가표 = 자재만
         keys = ("name", "spec", "unit", "price", "labor", "material", "expense")
         rows = [sorted(tuple(r.get(k) for k in keys) for r in got[kind]) for got in (mine, excel)]
         assert rows[0] == rows[1], kind
diff --git a/resources/tester/test_707_7_whole_import.py b/resources/tester/test_707_7_whole_import.py
index 64801b107..fe19a7352 100644
--- a/resources/tester/test_707_7_whole_import.py
+++ b/resources/tester/test_707_7_whole_import.py
@@ -35,7 +35,8 @@ FILES = {
 #: 영월 = 내역 줄이 코드로만 가리킴(번 채움) · STmate 하위 호표 반올림 끝수 28 줄
 #: (줄당 1 원/단위 · 브레인 정함 = 그래도 이음)
 WANT = {
-    "거창": (14, 68, 56, 12, 11, 8, 8, 384916227, 0, 0),
+    # 841-1 이은 안내판 줄 = M02 사본 셈(엑셀보다 50,000 적음 · 노임 · 기계 덮개 걷음)
+    "거창": (14, 68, 56, 12, 11, 8, 8, 384916227, 0, 50000),
     "대흥": (34, 171, 143, 28, 0, 26, 45, 710359136, 0, 0),
     "소광": (25, 117, 98, 19, 0, 0, 0, 173311386, 0, 0),
     "영월": (23, 138, 135, 3, 0, 21, 34, 767148700, 28, 2951),
@@ -107,7 +108,8 @@ def test_실무_엑셀_통째_빠짐_0_합계_같음_층_쓰기_0(world, name):
     assert step["빠짐"] == 0 and step["실패"] == [] and step["사본"] == copies
     assert got["알림"]["이음"] == billed
     assert got["합계"]["엑셀직접"] == direct and got["합계"]["우리직접"] == direct - gap
-    assert [x["까닭"] for x in got["어긋남"]] == ["끝수"] * tail
+    ours = "이음 단가 = 우리 셈"  # 841-1 이은 줄 = M02 사본 값(엑셀 값으로 안 덮음)
+    assert [x["까닭"] for x in got["어긋남"] if x["까닭"] != ours] == ["끝수"] * tail
     libs = _libs(got["root"])
     assert len(libs) == copies
     assert all(re.fullmatch(rf"precombo@project@-@{got['file_key']}-\d+", x) for x in libs)
@@ -143,7 +145,7 @@ def test_다시_부르기_같은_사본_두_번_셈_0(world):
     first = world["run"]("거창")
     again = world["run"]("거창", fresh=False)
     assert _libs(again["root"]) == _libs(first["root"])
-    assert again["합계"]["우리직접"] == first["합계"]["우리직접"] == 384916227
+    assert again["합계"]["우리직접"] == first["합계"]["우리직접"] == 384866227
     rows = again["user"]["bill"]["rows"]
     assert len({r["key"] for r in rows}) == len(rows)
 
@@ -153,7 +155,7 @@ def test_원본_파일_일위대가_요율_까닭(world, name):
     got = world["run"](name)
     assert "같은 공사 엑셀에서" in got["단계"]["일위대가"]["까닭"]
     assert "같은 공사 엑셀에서" in got["단계"]["요율"]["까닭"]
-    assert "labor" in got["단계"]["단가표"]
+    assert "material" in got["단계"]["단가표"]  # 841-1 자재만
     assert got["합계"]["우리직접"] == got["합계"]["엑셀직접"]
     assert _libs(got["root"]) == []
 
diff --git a/resources/tester/test_707_b09_import_rates_prices.py b/resources/tester/test_707_b09_import_rates_prices.py
index bbf1eefe0..ce58d9836 100644
--- a/resources/tester/test_707_b09_import_rates_prices.py
+++ b/resources/tester/test_707_b09_import_rates_prices.py
@@ -18,7 +18,6 @@ if str(ROOT) not in sys.path:
 from B09_Estimation import B09_Estimation_Import_Prices as ip  # noqa: E402
 from B09_Estimation import B09_Estimation_Import_Rates as ir  # noqa: E402
 from B09_Estimation import B09_Estimation_Store as store  # noqa: E402
-from B09_Estimation.B09_Estimation_Calc_Base import compute_base  # noqa: E402
 from B09_Estimation.B09_Estimation_Rates import rate_table  # noqa: E402
 
 K = ROOT / "resources" / "knowledge" / "original" / "실무문서"
@@ -85,8 +84,8 @@ def test_707_3_단가표_읽기():
     for tag in FILES:
         got = ip.read_prices(*_file(tag))
         counts[tag] = tuple(len(got[k]) for k in ip.KINDS)
-    assert counts == {"거창": (17, 52, 22), "영월": (16, 55, 29), "대흥": (12, 39, 25),
-                      "소광": (14, 35, 24)}  # fmt: skip
+    # 841-1 자재만(노임 · 기계 단가표 걷음 — 노무 · 기계 단가 = M02 사본 값)
+    assert counts == {"거창": (52,), "영월": (55,), "대흥": (39,), "소광": (35,)}
 
 
 BASE = {
@@ -147,28 +146,15 @@ def test_707_3_이음_규칙():
     user = {"labor_cover": {"LB2": 1}, "materials": {"MO1": {"pick": "유가", "supply": "관급"}}}
     out = ip.propose(READ, BASE, user)
     patch = out["patch"]
-    assert patch["labor_cover"] == {"LB1": 258935}  # 같은 값 = 옛 덮개 걷음
-    assert patch["machine_cover"] == {"EQ1": {"labor": 10, "material": 10, "expense": 10}}
+    assert set(patch) == {"materials"}  # 841-1 노임 · 기계 덮개 걷음
     assert patch["materials"]["MO1"] == {"supply": "관급", "applied": 1473}  # pick 뺌
     assert "MT1" not in patch["materials"]  # 「(관급)」 이름 다름 = 짝 없음
-    assert "굴삭기(무한궤도) 0.2㎥(짝 여럿)" in out["missing"]["machine"]
-    assert out["counts"]["machine"] == {"read": 5, "linked": 1, "covered": 1, "missing": 4,
-                                        "book": 2}  # fmt: skip
-    assert out["counts"]["labor"]["linked"] == 2 and out["missing"]["labor"] == ["벌 목 부"]
+    assert set(out["counts"]) == {"material"} and out["counts"]["material"]["linked"] == 1
 
 
-def test_707_3_덮개_새_판_뒤_남음(tmp_path):
-    """[업데이트] = 단가 책만 새로 굳힘 — 사용자 값의 노임 · 기계 덮개는 그대로 · 셈은 덮개."""
-    cover = {"labor_cover": {"LB1": 258935, "": None},
-             "machine_cover": {"EQ1": {"labor": 10, "material": 10, "expense": 10},
-                               "EQ2": {"labor": 1}}}  # fmt: skip
+def test_841_1_노임_기계_덮개_저장_안_함(tmp_path):
+    """841-1 노임 · 기계 단가 덮개 걷음 — 옛 사용자 값은 저장 때 버림(노무 · 기계 = M02 사본 값)."""
+    cover = {"labor_cover": {"LB1": 258935},
+             "machine_cover": {"EQ1": {"labor": 10, "material": 10, "expense": 10}}}  # fmt: skip
     saved = store.write_user(tmp_path, cover)
-    assert saved["labor_cover"] == {"LB1": 258935}  # 빈 값 버림
-    assert saved["machine_cover"] == {"EQ1": {"labor": 10, "material": 10, "expense": 10}}
-    for price in (268908, 280000):  # 옛 판 → 새 판 책
-        store.write_book(tmp_path, {"rows": {"LB1": {"key": "LB1", "price": price}}})
-        user = store.read_user(tmp_path)
-        assert user["labor_cover"] == saved["labor_cover"]
-        inputs = {"labor": [{"key": "LB1", "name": "석공", "price": price}]}
-        row = compute_base(inputs, user)["labor"][0]
-        assert (row["price"], row["book"], row["covered"]) == (258935, price, True)
+    assert "labor_cover" not in saved and "machine_cover" not in saved
diff --git a/resources/tester/test_719_2_sk_project.py b/resources/tester/test_719_2_sk_project.py
index c0f99cc86..741cc81ee 100644
--- a/resources/tester/test_719_2_sk_project.py
+++ b/resources/tester/test_719_2_sk_project.py
@@ -237,9 +237,9 @@ def test_내_자료집_SK_왕복_같은_금액(world, tmp_path):
     doc = made["문서"]
     assert doc["종류"] == "단가산출" and doc["바탕"] == {"로직": PCT}
     assert doc["덮개"]["labor:LB000036#0"] == {"qty": 0.9}
-    assert doc["덮개"]["labor:LB000002#0"] == {"labor": 210000}
+    assert "labor:LB000002#0" not in doc["덮개"]  # 841-1 단가 칸 = 안 읽음 · 안 담음
     assert doc["더한줄"][0]["요소"] == "LB000002"
-    assert made["담음"] == {"품": 1, "단가": 1} and made["안담음"] == {"품": 0, "단가": 0}
+    assert made["담음"]["품"] == 1 and made["담음"]["단가"] == 0
     third = block["lines"][2]["cid"]  # 더한줄 인력 = 그 더한줄 수량
     cover = {block["cover"]: {first: {"qty": 0.9}, third: {"qty": 0.3}}}
     doc = personal.build(root, block["cover"], cover, "내 SK 2")["문서"]
diff --git a/resources/tester/test_719_3_sangeun_cover.py b/resources/tester/test_719_3_sangeun_cover.py
index f233b0507..997d7c4ce 100644
--- a/resources/tester/test_719_3_sangeun_cover.py
+++ b/resources/tester/test_719_3_sangeun_cover.py
@@ -24,7 +24,7 @@ from B09_Estimation import B09_Estimation_Prices as prices  # noqa: E402
 from B09_Estimation import B09_Estimation_Router as router_mod  # noqa: E402
 from B09_Estimation import B09_Estimation_Sangeun as sangeun  # noqa: E402
 from B09_Estimation import B09_Estimation_Store as store  # noqa: E402
-from B09_Estimation.B09_Estimation_Calc_Base import compute_base, rounddown  # noqa: E402
+from B09_Estimation.B09_Estimation_Calc_Base import rounddown  # noqa: E402
 from B09_Estimation.B09_Estimation_Sangeun_Cover import cover_sangeun, line_id  # noqa: E402
 
 IMPORTS = re.compile(r"^import[^;]*;\n", re.MULTILINE)
@@ -47,8 +47,7 @@ def _inputs():
 
 @pytest.fixture(scope="module")
 def sg():
-    sheets = compute_base(_inputs(), {})
-    return sangeun.collect([], sheets, sangeun.hand_sources(_user()))
+    return sangeun.collect([], sangeun.hand_sources(_user()))  # 841-1 단가 = M02 엔진
 
 
 def _block(got, code):
@@ -89,7 +88,7 @@ def _same(a, b):
 
 
 def _cover(sg):
-    """품 · 단가 · 하위 산근 · 율 · 중기 단가 고침 한 벌 + 짝 잃은 칸 둘."""
+    """품 · 하위 산근 · 율 고침 한 벌(841-1 단가 칸은 안 읽음 — 함께 넣어 버려짐을 봄) + 짝 잃은 칸 둘."""
     sub = _block(sg, "GF000155")
     n_l, labor = _at(sub, "labor")
     people = _block(sg, "GC001018")
@@ -98,15 +97,12 @@ def _cover(sg):
     net = _block(sg, "GC000337")
     n_m, machine = _at(net, "machine")
     n_t, mat = _at(net, "material")
-    parent = _block(sg, "GF000169")
-    n_r, remicon = _at(parent, "material")  # 단가 빈칸(대비표에 없음) → 덮개로 채움
     return {
-        parent["key"]: {line_id(n_r, remicon): {"material": 90000}},
         sub["key"]: {line_id(n_l, labor): {"qty": labor["qty"] * 2}},
         people["key"]: {line_id(n_p, first): {"labor": 300000}, line_id(n_x, _extra): {"qty": 5}},
         net["key"]: {
-            line_id(n_m, machine): {"expense": 20000},
-            line_id(n_t, mat): {"material": 4500},
+            line_id(n_m, machine): {"qty": machine["qty"] * 1.5, "expense": 20000},
+            line_id(n_t, mat): {"qty": mat["qty"] + 1, "material": 4500},
         },
         "SG:없는블록": {"0:x": {"qty": 1}},
         net["key"] + "x": {"0:다른이름": {"qty": 1}},
@@ -122,27 +118,23 @@ def test_고침_없음_그대로(sg):
     ]
 
 
-def test_품_단가_고침_줄_금액_총계(sg):
+def test_품_고침_줄_금액_총계_단가_칸_안_읽음(sg):
     before = copy.deepcopy(sg)
     got = cover_sangeun(sg, _cover(sg))
     assert sg == before  # 받은 답 안 고침
     net0, net = _block(sg, "GC000337"), _block(got, "GC000337")
     n, m = _at(net, "machine")
-    assert (
-        m["covered"] == ["expense"]
-        and m["base"]["expense"] == _at(net0, "machine")[1]["price"]["expense"]
-    )
-    assert (
-        m["expense"] == rounddown(20000 * m["qty"], 1)
-        and m["labor"] == _at(net0, "machine")[1]["labor"]
-    )
-    _n, t = _at(net, "material")
-    assert t["material"] == rounddown(4500 * t["qty"], 1)
+    m0 = _at(net0, "machine")[1]
+    assert m["covered"] == ["qty"] and m["base"] == {"qty": m0["qty"]}
+    assert m["price"] == m0["price"]  # 단가 칸(경비 20,000) = 안 읽음
+    assert m["expense"] == rounddown(m0["price"]["expense"] * m["qty"], 1)
     for part in ("labor", "material", "expense"):
         assert net[part] == rounddown(sum(ln[part] for ln in net["lines"]), 0)
     assert net["sum"] == net["labor"] + net["material"] + net["expense"] != net0["sum"]
     row = next(r for r in got["sg_list"] if r["key"] == net["key"])
     assert row["sum"] == net["sum"] and row["covered"] == 2
+    people = _block(got, "GC001018")
+    assert "covered" not in _at(people, "labor")[1]  # 단가만 든 칸 = 고침 없음
     untouched = _block(got, "GF000103")
     assert untouched == _block(sg, "GF000103")  # 덮개 안 닿은 블록 = 서버 값
 
@@ -154,8 +146,6 @@ def test_하위_산근_이어짐_덧줄_비례(sg):
     assert line["price"]["labor"] == sub["labor"] != _block(sg, "GF000155")["labor"]
     assert line["labor"] == rounddown(sub["labor"] * line["qty"], 1)
     assert parent["labor"] > _block(sg, "GF000169")["labor"]
-    assert _block(sg, "GF000169")["sum"] is None and parent["sum"] is not None  # 빈칸 채움
-    assert parent["why"] is None and parent["key"] not in {g["key"] for g in got["sg_gaps"]}
     people0, people = _block(sg, "GC001018"), _block(got, "GC001018")
     n, extra = _at(people, "extra")
     assert extra["of"] == "people" and extra["qty"] == 5
@@ -184,16 +174,21 @@ def test_거울_파이썬_TS(sg):
 def test_저장_다듬기_남음(sg):
     cover = _cover(sg)
     clean = store.clean_user({"sg_cover": cover})["sg_cover"]
-    assert clean == cover
+    want = {
+        k: {line: {"qty": c["qty"]} for line, c in lines.items() if "qty" in c}
+        for k, lines in cover.items()
+    }
+    assert clean == {k: v for k, v in want.items() if v}  # 841-1 품만 남음
 
 
 def test_덮개_대가_원가계산서_업데이트_뒤_지킴(sg, tmp_path):
     inputs = _inputs()
-    plain = router_mod.compute_sheets(tmp_path, copy.deepcopy(inputs), _user())
     net = _block(sg, "GC000337")
     n, mat = _at(net, "material")
+    mine = {"materials": {mat["ref"]["key"]: {"supply": "사급"}}}  # 841-1 기본 별도계상 끔
+    plain = router_mod.compute_sheets(tmp_path, copy.deepcopy(inputs), {**_user(), **mine})
     cover = {net["key"]: {line_id(n, mat): {"qty": mat["qty"] + 1}}}
-    covered = router_mod.compute_sheets(tmp_path, copy.deepcopy(inputs), _user(cover))
+    covered = router_mod.compute_sheets(tmp_path, copy.deepcopy(inputs), {**_user(cover), **mine})
     gap = rounddown(rounddown(mat["price"]["material"] * (mat["qty"] + 1), 1) - mat["material"], 0)
     row0 = next(r for r in plain["sg_list"] if r["key"] == net["key"])
     row1 = next(r for r in covered["sg_list"] if r["key"] == net["key"])
@@ -210,7 +205,7 @@ def test_덮개_대가_원가계산서_업데이트_뒤_지킴(sg, tmp_path):
             for k in ("price", "applied", "lowest"):
                 if isinstance(row.get(k), (int, float)):
                     row[k] = row[k] * 2
-    again = router_mod.compute_sheets(tmp_path, newer, _user(cover))
+    again = router_mod.compute_sheets(tmp_path, newer, {**_user(cover), **mine})
     line = _block(again, "GC000337")["lines"][n]
     assert line["covered"] == ["qty"] and line["qty"] == mat["qty"] + 1
     assert line["base"]["qty"] == mat["qty"] and again["sg_orphans"] == []
diff --git a/resources/tester/test_719_4_sangeun_sheet.py b/resources/tester/test_719_4_sangeun_sheet.py
index 540aefc77..fd2028dee 100644
--- a/resources/tester/test_719_4_sangeun_sheet.py
+++ b/resources/tester/test_719_4_sangeun_sheet.py
@@ -31,7 +31,7 @@ IMPORTS = re.compile(r"^import[^;]*;\n", re.MULTILINE)
 @pytest.fixture(scope="module")
 def made():
     sheets = compute_base(_inputs(), {})
-    return sheets, sangeun.collect([], sheets, sangeun.hand_sources(_user()))
+    return sheets, sangeun.collect([], sangeun.hand_sources(_user()))  # 841-1 엔진 단가
 
 
 def _ts(sg, machines):
@@ -91,8 +91,9 @@ def test_화면_묶음_옮김_금액_그대로(made):
     assert set(bundles) == {"인력", "재료", "경비"}
     equip = next(x for x in bundles["경비"]["줄"] if "몫" in x)
     assert len(equip["몫"]) == 3  # 장비 한 줄 = 노 · 재 · 경
-    unfold = equip["몫"][0]["줄"]["펼침"]
-    assert unfold["단위"] == "시간" and len(unfold["줄"]) == 4  # 손료 · 운전사 · 연료 · 잡품
+    assert not equip["몫"][0]["줄"].get(
+        "펼침"
+    )  # 841-1 중기사용료(손료 · 운전사 …) 걷음 = 펼침 없음
     parent = next(b for b in sg["sg"] if b["logic"] == "GF000169")
     sub = {x["묶음"]: x for x in got[parent["key"]]["bundles"]}["하위"]
     assert all("산근" in x["이름"] and "호표" in x["이름"] for x in sub["줄"])
diff --git a/resources/tester/test_723_4_b09_sc_qty.py b/resources/tester/test_723_4_b09_sc_qty.py
index f335b4e46..645e07171 100644
--- a/resources/tester/test_723_4_b09_sc_qty.py
+++ b/resources/tester/test_723_4_b09_sc_qty.py
@@ -44,7 +44,8 @@ def _doc(hand=None, mat=None):
         "이름": "시험 SC",
         "단위": "㎡",
         "담은로직": [{**_fix("갑", 1000), **q(hand)}, {**_fix("을", 2000), **q(hand)}],
-        "자재": [{"코드": MAT, "수량": {"손": mat} if mat is not None else None}],
+        # 기준단가 = M02 엔진 자재 단가 자리(841-1 · 견본 whole 은 이름만이라 줄에 얹음)
+        "자재": [{"코드": MAT, "수량": {"손": mat} if mat is not None else None, "기준단가": 500}],
     }
 
 
diff --git a/resources/tester/test_778_4_rate_line.py b/resources/tester/test_778_4_rate_line.py
index 7eae698d2..53addfdbc 100644
--- a/resources/tester/test_778_4_rate_line.py
+++ b/resources/tester/test_778_4_rate_line.py
@@ -268,11 +268,13 @@ BLOCK = {
     "id": "DGR", "cover": "S:r", "kind": "조합", "name": "율 블록", "spec": "", "unit": "㎥",
     "cite": "", "origin": {},
     "lines": [
-        {"kind": "labor", "key": "L1", "name": "보통인부", "qty": 0.5},
+        # 841-1 줄 단가 = M02 엔진(`own`) · 고정 줄 = M02 고정 줄 셈(이은 노임 100,000 그대로)
+        {"kind": "labor", "key": "L1", "name": "보통인부", "qty": 0.5, "own": {"labor": 172068}},
         {"kind": "fixed", "name": "특별인부", "qty": 0.2, "own": {"labor": 100000.0},
          "link": {"labor": "L9", "material": None, "machine": None}},
-        {"kind": "machine", "key": "E1", "name": "굴착기", "qty": 0.29},
-        {"kind": "material", "key": "M1", "name": "시멘트", "qty": 3},
+        {"kind": "machine", "key": "E1", "name": "굴착기", "qty": 0.29,
+         "own": {"labor": 30000, "material": 5000, "expense": 70000}},
+        {"kind": "material", "key": "M1", "name": "시멘트", "qty": 3, "own": {"material": 5000}},
         {"kind": "pct", "name": "공구손료", "part": "expense", "base": "bundle:labor", "qty": 2},
         {"kind": "pct", "name": "율 위 율", "part": "material", "base": "rows:3,4", "qty": 10},
         {"kind": "pct", "name": "장비 율", "part": "expense", "base": "bundle:machine", "qty": 1},
diff --git a/resources/tester/test_792_3_engine_paths.py b/resources/tester/test_792_3_engine_paths.py
index 87e946344..c06e7ac3b 100644
--- a/resources/tester/test_792_3_engine_paths.py
+++ b/resources/tester/test_792_3_engine_paths.py
@@ -2,7 +2,7 @@
 """792-3 · 792-4 엔진 새 의미 다섯 길 지킴 시험 — 같은 로직 JSON 이
 ① 엔진 직접(`master_cut.engine`) ·
 ② M02 단가산출 SK 셈(`M02_Sangeun_Calc.run`) · ③ 일위대가 SC 한 줄(수량 1 · `M02_Labor_Doc.calc`) ·
-④ B09 산근 풀이(`B09_Estimation_Sangeun.Solver` · 단가 = 같은 값의 B09 목록표) ·
+④ B09 산근 풀이(`B09_Estimation_Sangeun.Solver` · 841-1 단가 = M02 엔진) ·
 ⑤ B09 일위대가 대가 블록(SC → 굳힌 SK 참조 수량 1 · `Labor_Source.Builder` → `Calc_Labor` 파이썬 ·
 TS 짝 · 내역 단가 `daega_price`)에서 같은 금액.
 실무 견본(봉화 D00102 · 북부청임도 18)은 793-2 길(가져온 식 SK · 임시 층)로 만들어 ⑤ = 엑셀.
@@ -103,18 +103,7 @@ def _b09_master(master, row):
 def _b09(build, row) -> dict:
     master, row, _ = build()
     master = _b09_master(master, row)
-    files = master.index
-    machine = next((x["값묶음"] for x in row["호표"] if "값묶음" in x), None)
-    sheets = {
-        "labor": [{"key": k, "price": float(r["값"])} for k, r in files.get("LB", {}).items()],
-        "compare": [
-            {"key": k, "applied": float(r["물가자료"])} for k, r in files.get("MT", {}).items()
-        ],
-        "machine": [{"key": EQ, **{p: float(machine[c]) for p, c in PART.items() if c in machine}}]
-        if machine
-        else [],
-    }
-    block = sg.Solver(sheets).add(master, {"code": _key(row), "given": {}}, None)
+    block = sg.Solver().add(master, {"code": _key(row), "given": {}}, None)  # 841-1 엔진 단가
     assert block["why"] is None, block["why"]
     texts = [x for ln in block["lines"] for x in ln.get("text") or []]
     assert not [x for x in texts if "못" in x or "빈칸" in x], texts  # 산근 글도 같은 셈
diff --git a/resources/tester/test_795_4_b09_copy.py b/resources/tester/test_795_4_b09_copy.py
index 6fc05597a..320b4c76c 100644
--- a/resources/tester/test_795_4_b09_copy.py
+++ b/resources/tester/test_795_4_b09_copy.py
@@ -29,8 +29,6 @@ from resources.tester.test_795_1_sk_copy import _changed, _fake, _live
 from resources.tester.test_795_2_sc_copy import LB, PCT, _double, _labor
 from resources.tester.test_m02_labor_ref import world  # noqa: F401 — 같은 임시 층
 
-MAN = "LB000002"
-
 
 def _json(value):
     return json.loads(json.dumps(value, ensure_ascii=False, default=str))
@@ -92,29 +90,37 @@ def test_copy_rows_order_and_sk_origin():
     assert item_prices.collect(["GF000219"], over=[]) == item_prices.collect(["GF000219"])
 
 
+#: 841-1 단가 책 = 자재만 — 원목 · 미송각재
+WOOD, BAR = "MT000401", "MT000338"
+
+
 def _row(key, price):
     row = copy.deepcopy(prices._row(_live(), key))
-    row["값"] = price
+    row["물가자료"] = price
     return item_prices.to_json(row)
 
 
+def _price(book_row):
+    return book_row["prices"]["물가자료"]
+
+
 def test_book_new_rows_use_copy_basis():
     """③ [저장] 새 줄 = 사본 기준 시점 값 · 없는 자원 = 지금 값 + 표지 · 옛 책 줄 그대로."""
-    frozen = {LB: _row(LB, 111)}
-    first = _json(prices.extend_book(None, [LB], frozen))
-    assert first["rows"][LB]["price"] == 111 and first["now_keys"] == []
-    both = _json(prices.extend_book(first, [LB, MAN], frozen))
-    assert both["rows"][LB] == first["rows"][LB]
-    assert both["rows"][MAN]["price"] == float(prices._row(_live(), MAN)["값"])
-    assert both["now_keys"] == [MAN]
-    inputs = prices.build_inputs(None, [LB, MAN], None, frozen)
-    assert [r["price"] for r in inputs["labor"]] == [111, both["rows"][MAN]["price"]]
-    assert inputs["now"] == [MAN] and prices.build_inputs(both, [LB, MAN])["now"] == [MAN]
-    old = _json(prices.refresh_book([LB, MAN]))  # 옛 책(사본 규칙 전) = 줄 · 값 그대로
-    again = _json(prices.extend_book(old, [LB, MAN], frozen))
+    frozen = {WOOD: _row(WOOD, 111)}
+    first = _json(prices.extend_book(None, [WOOD], frozen))
+    assert _price(first["rows"][WOOD]) == 111 and first["now_keys"] == []
+    both = _json(prices.extend_book(first, [WOOD, BAR], frozen))
+    assert both["rows"][WOOD] == first["rows"][WOOD]
+    assert _price(both["rows"][BAR]) == float(prices._row(_live(), BAR)["물가자료"])
+    assert both["now_keys"] == [BAR]
+    inputs = prices.build_inputs(None, [WOOD, BAR], None, frozen)
+    assert [_price(r) for r in inputs["materials"]] == [111, _price(both["rows"][BAR])]
+    assert inputs["now"] == [BAR] and prices.build_inputs(both, [WOOD, BAR])["now"] == [BAR]
+    old = _json(prices.refresh_book([WOOD, BAR]))  # 옛 책(사본 규칙 전) = 줄 · 값 그대로
+    again = _json(prices.extend_book(old, [WOOD, BAR], frozen))
     assert again["rows"] == old["rows"] and again["now_keys"] == []
-    fresh = _json(prices.refresh_book([LB, MAN], both))  # [단가 갱신] = 지금 값 · 표지 없음
-    assert fresh["rows"][LB]["price"] != 111 and fresh["now_keys"] == []
+    fresh = _json(prices.refresh_book([WOOD, BAR], both))  # [단가 갱신] = 지금 값 · 표지 없음
+    assert _price(fresh["rows"][WOOD]) != 111 and fresh["now_keys"] == []
 
 
 def test_frozen_rows_from_linked_copy(tmp_path):
@@ -165,15 +171,16 @@ def test_price_refresh_default_regen_separate(monkeypatch, tmp_path):
 
 
 def test_price_preview_shape():
-    """⑥ 미리 보기 — 바뀐 자원(전 · 후) · 총괄 전 → 후 · 사본 말 없음."""
-    old = _json(prices.refresh_book([LB, MAN]))
-    old["rows"][LB] = {**old["rows"][LB], "price": 1}
-    new = _json(prices.refresh_book([LB, MAN], old))
+    """⑥ 미리 보기 — 바뀐 자원(사본 자원 줄 먼저 · 자재 단가 책) · 총괄 전 → 후."""
+    old = _json(prices.refresh_book([WOOD, BAR]))
+    old["rows"][WOOD] = {**old["rows"][WOOD], "prices": {"물가자료": 1}}
+    new = _json(prices.refresh_book([WOOD, BAR], old))
     sheets = lambda g: {"total": {"subtotals": {"grand": g}}}  # noqa: E731
-    got = refresh.price_preview(old, new, sheets(10), sheets(20), 3)
+    copies = [{"키": LB, "이름": "사본 노임", "전": 1, "후": 2}]
+    got = refresh.price_preview(old, new, sheets(10), sheets(20), 3, copies)
     assert got["할일"] == "단가갱신" and (got["전"], got["후"], got["고친칸"]) == (10, 20, 3)
-    assert [(r["키"], r["전"]) for r in got["바뀐자원"]] == [(LB, 1)]
-    assert got["바뀐자원"][0]["후"] == new["rows"][LB]["price"]
+    assert [(r["키"], r["전"]) for r in got["바뀐자원"]] == [(LB, 1), (WOOD, {"물가자료": 1})]
+    assert got["바뀐자원"][1]["후"] == new["rows"][WOOD]["prices"]
 
 
 def test_migrate_view_b09_copy(tmp_path):
diff --git a/resources/tester/test_b09_save_speed.py b/resources/tester/test_b09_save_speed.py
index 801112b7f..18081394b 100644
--- a/resources/tester/test_b09_save_speed.py
+++ b/resources/tester/test_b09_save_speed.py
@@ -1,6 +1,6 @@
 """B09 [저장] 속도 — 같은 결과 범위 안 다시 셈 줄임 지킴.
 
-- 산근 두 번 셈(183-1) = 1차가 본 단가(있음 · 값)가 같을 때만 1차 풀이 그대로(`_Prices.same`)
+- 산근 두 번 셈(183-1) = 1차 풀이 그대로(841-1 산근 단가 = M02 엔진 · 바탕 표 안 읽음 → 늘 같음)
 - M01 `steady()` 범위 = 파일 자국 한 번 · `stale` 뒤 다시 셈 · 범위 밖은 늘 셈
 - B08 `once()` 범위 = 채집석 공제가 자재 집계표 답을 다시 씀(셈 한 번)
 """
@@ -15,35 +15,15 @@ ROOT = Path(__file__).resolve().parents[2]
 sys.path.insert(0, str(ROOT))
 
 from B08_Quantity import B08_Quantity_Router_Material as material  # noqa: E402
-from B09_Estimation.B09_Estimation_Sangeun import _Prices  # noqa: E402
+from B09_Estimation import B09_Estimation_Sangeun as sg  # noqa: E402
 from M01_MasterData import M01_MasterData_Store_Cache as cache  # noqa: E402
 
-SHEETS = {
-    "labor": [{"key": "L1", "price": 100}, {"key": "L2", "price": 5}],
-    "compare": [{"key": "M1", "applied": 3}],
-    "machine": [{"key": "E1", "labor": 1, "material": 2, "expense": 3}],
-}
 
-
-def _seen() -> _Prices:
-    got = _Prices(SHEETS)
-    got.labor.get("L1")
-    assert "M9" not in got.material
-    got.machine.get("E1")
-    return got
-
-
-def test_산근_같은_단가면_다시_씀() -> None:
-    other = {**SHEETS, "labor": [{"key": "L1", "price": 100}, {"key": "L2", "price": 999}]}
-    assert _seen().same(_Prices({**other, "compare": []}))  # 안 본 L2 · M1 은 안 셈
-
-
-def test_산근_본_단가_바뀌면_다시_셈() -> None:
-    assert not _seen().same(_Prices({**SHEETS, "labor": [{"key": "L1", "price": 101}]}))
-    added = {**SHEETS, "compare": [{"key": "M9", "applied": 1}]}
-    assert not _seen().same(_Prices(added))  # 없던 자재가 생김
-    machine = {**SHEETS, "machine": [{"key": "E1", "labor": 1, "material": 2, "expense": 4}]}
-    assert not _seen().same(_Prices(machine))
+def test_산근_두_번_셈_앞_풀이_그대로() -> None:
+    memo = {"sg": {"sg": [{"key": "SG:x"}], "sg_list": [], "sg_gaps": [], "sg_notes": [],
+                   "sg_hand": {}}}  # fmt: skip
+    got = sg.collect([("s1", ROOT / "없는 사본")], None, memo)
+    assert got == memo["sg"] and got is not memo["sg"]  # 사본(깊은 복사)
 
 
 def test_M01_범위_안_자국_한_번(monkeypatch) -> None: