diff --git a/M01_MasterData/SheetLogic/M01_SL_Item.css b/M01_MasterData/SheetLogic/M01_SL_Item.css
new file mode 100644
index 000000000..45f8a6fa5
--- /dev/null
+++ b/M01_MasterData/SheetLogic/M01_SL_Item.css
@@ -0,0 +1,76 @@
+.m01-slitem__title {
+  color: var(--color-text-body);
+  font-size: var(--text-body);
+}
+
+.m01-slitem__body {
+  display: flex;
+  flex-wrap: wrap;
+  align-items: flex-end;
+  gap: var(--spacing-8) var(--spacing-16);
+  margin: var(--spacing-8) 0;
+}
+
+.m01-slitem__field {
+  display: flex;
+  flex-direction: column;
+  gap: var(--spacing-4);
+  color: var(--color-text-secondary);
+  font-size: var(--text-body-sm);
+}
+
+.m01-slitem__input {
+  box-sizing: border-box;
+  width: 120px;
+  height: var(--control-height-sm);
+  padding: 3px 6px;
+  border: 1px solid var(--color-border);
+  border-radius: var(--radius-sm);
+  background: var(--color-canvas);
+  color: var(--color-text-body);
+  font: inherit;
+  font-size: var(--text-body-sm);
+  text-align: right;
+}
+
+.m01-slitem__input[readonly] {
+  background: var(--color-surface);
+}
+
+.m01-slitem__chosen {
+  margin: 0;
+  color: var(--color-text-body);
+  font-weight: 600;
+}
+
+.m01-slitem__prices {
+  display: flex;
+  flex-wrap: wrap;
+  gap: var(--spacing-8) var(--spacing-16);
+}
+
+.m01-slitem__price {
+  display: flex;
+  flex-direction: column;
+  color: var(--color-text-secondary);
+  font-size: var(--text-caption);
+  font-variant-numeric: tabular-nums;
+}
+
+.m01-slitem__price strong {
+  color: var(--color-text-body);
+  font-size: var(--text-body-sm);
+}
+
+.m01-slitem__muted {
+  flex-basis: 100%;
+  margin: 0;
+  color: var(--color-text-muted);
+  font-size: var(--text-caption);
+}
+
+.m01-slitem__msg {
+  margin: var(--spacing-4) 0 0;
+  color: var(--color-danger);
+  font-size: var(--text-caption);
+}
diff --git a/M01_MasterData/SheetLogic/M01_SL_Item.ts b/M01_MasterData/SheetLogic/M01_SL_Item.ts
new file mode 100644
index 000000000..9161771de
--- /dev/null
+++ b/M01_MasterData/SheetLogic/M01_SL_Item.ts
@@ -0,0 +1,642 @@
+/* =============================================================================
+ * M01_SL_Item.ts
+ * 시트 로직 — 항목 상자 손잡이. 항목 상자를 고르면 시트 판 위에 붙음.
+ * 종류(노무 · 재료 · 장비 · 일위대가 · 비율) 고르기 → 상자 시트를 항목 틀로 채움 · 알약 정하기
+ *   단가 칸 = 바깥 값(노임 · 자재 · 장비 = 기계경비 로직 · 일위대가 = 기존 로직 결과) — Api `slOutside` 로 받아 넣음
+ *   수량 칸 = 입력 알약 · 금액 칸 = 수량 × 단가(ROUND 소수 첫째) · 출력 알약 노무비 / 재료비 / 경비
+ *   비율 = 「노무비의 [3]%」 꼴 — 바탕 = 다른 항목 상자의 그 비목 합(시트 사이 참조)
+ * 모양은 docs/raw/M01_쉬운단가/시트로직_정함.md 3 · 4. 이 폴더째 지워도 됨.
+ * ========================================================================== */
+
+import { currentLanguageIndex } from "@ui/ui_template_locale";
+import { createButton, createSelectField, el } from "@ui/ui_template_elements";
+import { quoteSheet } from "../../A00_Common/spreadsheet/spreadsheet_address";
+import type { Cell, Sheet } from "../../A00_Common/spreadsheet/spreadsheet_types";
+import type { LogicInput } from "../M01_MasterData_UI_Logic_Api";
+import { searchElements } from "../M01_MasterData_UI_Logic_Api";
+import { formatPrice } from "../M01_MasterData_UI_Logic_Money";
+import { openEasyPick } from "../EasyCalc/M01_EasyCalc_Pick";
+import type { PickResult } from "../EasyCalc/M01_EasyCalc_Model";
+import { slOutside, slPlain, type SlField, type SlOutside, type SlOutsideAt } from "./M01_SL_Api";
+import type { SheetLogic, SlNode, SlPill } from "./M01_SL_Model";
+import "./M01_SL_Item.css";
+
+const TEXT = {
+  Title: ["항목", "Item"],
+  Kind: ["종류", "Kind"],
+  Labor: ["노무", "Labor"],
+  Material: ["재료", "Material"],
+  Machine: ["장비", "Machine"],
+  Logic: ["일위대가", "Unit-price job"],
+  Rate: ["비율", "Rate"],
+  ToolLoss: ["공구손료", "Small tools"],
+  Pick: ["고르기", "Choose"],
+  Repick: ["다시 고르기", "Choose again"],
+  None: ["아직 고르지 않았어요", "Nothing chosen yet"],
+  Qty: ["수량", "Quantity"],
+  Price: ["단가", "Unit price"],
+  PriceLabor: ["노무 단가", "Labor price"],
+  PriceMat: ["재료 단가", "Material price"],
+  PriceExp: ["경비 단가", "Expense price"],
+  Reload: ["단가 다시 가져오기", "Reload prices"],
+  Loading: ["단가 가져오는 중", "Loading prices"],
+  Linked: ["다른 상자에서 이어진 값", "Value from another box"],
+  Split: [
+    "장비는 노무비 · 재료비 · 경비 셋으로 나뉘어요",
+    "Machines split into labor, material and expense",
+  ],
+  Formula: ["금액 = 수량 × 단가 (소수 첫째 자리까지)", "Amount = quantity × price (one decimal)"],
+  RatePct: ["율(%)", "Rate (%)"],
+  Base: ["무엇의", "Of what"],
+  Into: ["넣을 자리", "Goes into"],
+  Fit: ["바탕 맞추기", "Refresh base"],
+  BaseHint: ["바탕 = 다른 항목 상자의 그 합계", "Base = total of the other item boxes"],
+  Labor3: ["노무비", "Labor cost"],
+  Mat3: ["재료비", "Material cost"],
+  Exp3: ["경비", "Expense"],
+  Bad: ["숫자를 넣어 주세요", "Enter a number"],
+  Cant: ["지금은 바꿀 수 없어요", "Cannot change this now"],
+  NoPrice: ["단가를 찾지 못했어요", "Price not found"],
+  Won: ["원", "KRW"],
+} as const;
+
+type TextKey = keyof typeof TEXT;
+const ti = (key: TextKey): string => TEXT[key][currentLanguageIndex];
+
+export type ItemKind = "노무" | "재료" | "장비" | "일위대가" | "비율";
+export type CostName = "노무비" | "재료비" | "경비";
+const COSTS: CostName[] = ["노무비", "재료비", "경비"];
+
+/** 항목 상자가 `node.ref` 에 글(JSON)로 들고 있는 것 */
+export interface ItemRef {
+  what: ItemKind;
+  /** 고른 것의 PickResult.element 그대로 */
+  element?: unknown;
+  /** 크기(규격) */
+  spec?: string;
+  /** 수량 단위 */
+  unit?: string;
+  /** 고른 것이 받는 값(장비 지역 · 일위대가 넘길 값)과 지금 값 */
+  need?: LogicInput[];
+  inputs?: Record<string, unknown>;
+  /** 비율 */
+  base?: CostName;
+  into?: CostName;
+}
+
+/** 칸 자리 — 항목 틀 둘(돈 · 비율) */
+const MONEY = {
+  qty: "B1",
+  labor: "B2",
+  mat: "B3",
+  exp: "B4",
+  unit: "B5",
+  amount: "B6",
+  cost: { 노무비: "B7", 재료비: "B8", 경비: "B9" },
+  used: "B10",
+};
+const RATE = {
+  rate: "B1",
+  base: "B2",
+  baseKind: "B3",
+  amount: "B4",
+  into: "B5",
+  cost: { 노무비: "B6", 재료비: "B7", 경비: "B8" },
+  used: "B9",
+  unit: "B10",
+};
+
+export function itemRefOf(node: SlNode): ItemRef | null {
+  try {
+    const r = node.ref ? (JSON.parse(node.ref) as ItemRef) : null;
+    return r && r.what ? r : null;
+  } catch {
+    return null;
+  }
+}
+
+/** 항목 상자의 비목 칸 자리 — 합계 · 바탕이 같은 자리를 읽음 */
+export const costCell = (ref: ItemRef, cost: CostName): string =>
+  ref.what === "비율" ? RATE.cost[cost] : MONEY.cost[cost];
+
+/* ---- 시트 칸 고치기(받은 것은 안 바꿈) ---- */
+const text = (v: string): Cell => ({ 값: v });
+const num = (v: number): Cell => ({ 값: v });
+const calc = (f: string): Cell => ({ 식: f });
+
+function editSheet(
+  sl: SheetLogic,
+  node: SlNode,
+  edit: (cells: Record<string, Cell>, s: Sheet) => void,
+): SheetLogic {
+  const 시트 = sl.workbook.시트.map((s) => {
+    if (s.id !== node.sheetId) return s;
+    const next = { ...s, 칸: { ...s.칸 } };
+    edit(next.칸, next);
+    return next;
+  });
+  return { ...sl, workbook: { ...sl.workbook, 시트 } };
+}
+const sheetOf = (sl: SheetLogic, node: SlNode): Sheet | undefined =>
+  sl.workbook.시트.find((s) => s.id === node.sheetId);
+const nodeOf = (sl: SheetLogic, id: string): SlNode | undefined =>
+  sl.nodes.find((n) => n.id === id);
+const withNode = (sl: SheetLogic, node: SlNode): SheetLogic => ({
+  ...sl,
+  nodes: sl.nodes.map((n) => (n.id === node.id ? node : n)),
+});
+const listRule = (id: string, cell: string, values: string[]) => ({
+  id,
+  범위: [{ r0: Number(cell.slice(1)) - 1, c0: 1, r1: Number(cell.slice(1)) - 1, c1: 1 }],
+  규칙: { 종류: "목록" as const, 값들: values },
+  어기면: "막음" as const,
+});
+
+/* ---- 항목 틀 ---- */
+/** 일위대가표가 읽는 출력 알약 이름 */
+export const USED = "사용 수량";
+export const PILL_PRICE = "단가";
+export const PILL_AMOUNT = "금액";
+const PILL_BASE = "바탕 금액";
+
+function moneyLayout(ref: ItemRef, qty: Cell | undefined, outside: SlField[]) {
+  const label = (cell: string, name: string): [string, Cell] => ["A" + cell.slice(1), text(name)];
+  const cells: Record<string, Cell> = Object.fromEntries([
+    label(MONEY.qty, ti("Qty")),
+    label(MONEY.labor, ti("PriceLabor")),
+    label(MONEY.mat, ti("PriceMat")),
+    label(MONEY.exp, ti("PriceExp")),
+    label(MONEY.unit, PILL_PRICE),
+    label(MONEY.amount, PILL_AMOUNT),
+    label(MONEY.cost.노무비, ti("Labor3")),
+    label(MONEY.cost.재료비, ti("Mat3")),
+    label(MONEY.cost.경비, ti("Exp3")),
+    label(MONEY.used, USED),
+  ]);
+  if (qty) cells[MONEY.qty] = qty;
+  // 바깥 값이 아닌 단가 칸은 0 으로 고정
+  for (const [cell, field] of [
+    [MONEY.labor, "노무비"],
+    [MONEY.mat, "재료비"],
+    [MONEY.exp, "경비"],
+  ] as const) {
+    if (!outside.includes(field)) cells[cell] = num(0);
+  }
+  cells[MONEY.unit] = calc("B2+B3+B4");
+  cells[MONEY.amount] = calc("ROUND(B1*B5,1)");
+  cells[MONEY.cost.노무비] = calc("ROUND(B1*B2,1)");
+  cells[MONEY.cost.재료비] = calc("ROUND(B1*B3,1)");
+  cells[MONEY.cost.경비] = calc("ROUND(B1*B4,1)");
+  cells[MONEY.used] = calc("B1");
+  const unit = ref.unit ?? "";
+  const won = ti("Won");
+  const out = (name: string, cell: string, u = won): SlPill => ({ name, cell, unit: u });
+  const pillsIn: SlPill[] = [
+    { name: ti("Qty"), cell: MONEY.qty, unit },
+    ...(outside.includes("노무비")
+      ? [{ name: ti("PriceLabor"), cell: MONEY.labor, unit: won, outside: true }]
+      : []),
+    ...(outside.includes("재료비")
+      ? [{ name: ti("PriceMat"), cell: MONEY.mat, unit: won, outside: true }]
+      : []),
+    ...(outside.includes("경비")
+      ? [{ name: ti("PriceExp"), cell: MONEY.exp, unit: won, outside: true }]
+      : []),
+  ];
+  const pillsOut: SlPill[] = [
+    out(PILL_PRICE, MONEY.unit),
+    out(PILL_AMOUNT, MONEY.amount),
+    out(ti("Labor3"), MONEY.cost.노무비),
+    out(ti("Mat3"), MONEY.cost.재료비),
+    out(ti("Exp3"), MONEY.cost.경비),
+    out(USED, MONEY.used, unit),
+  ];
+  return { cells, pillsIn, pillsOut, rules: [] as ReturnType<typeof listRule>[] };
+}
+
+function rateLayout(ref: ItemRef, rate: Cell | undefined) {
+  const base = ref.base ?? "노무비";
+  const into = ref.into ?? "재료비";
+  const cells: Record<string, Cell> = {
+    A1: text(ti("RatePct")),
+    B1: rate ?? num(3),
+    A2: text(PILL_BASE),
+    B2: num(0),
+    A3: text(ti("Base")),
+    B3: text(base),
+    A4: text(PILL_AMOUNT),
+    B4: calc("ROUND(B2*B1/100,1)"),
+    A5: text(ti("Into")),
+    B5: text(into),
+    A6: text(ti("Labor3")),
+    B6: calc('IF(B5="노무비",B4,0)'),
+    A7: text(ti("Mat3")),
+    B7: calc('IF(B5="재료비",B4,0)'),
+    A8: text(ti("Exp3")),
+    B8: calc('IF(B5="경비",B4,0)'),
+    A9: text(USED),
+    B9: calc("B1"),
+    A10: text(ti("Price")),
+    B10: calc("B2"),
+  };
+  const pillsIn: SlPill[] = [
+    { name: ti("RatePct"), cell: RATE.rate, unit: "%" },
+    { name: PILL_BASE, cell: RATE.base, unit: ti("Won") },
+  ];
+  const pillsOut: SlPill[] = [
+    { name: PILL_PRICE, cell: RATE.unit, unit: ti("Won") },
+    { name: PILL_AMOUNT, cell: RATE.amount, unit: ti("Won") },
+    { name: ti("Labor3"), cell: RATE.cost.노무비, unit: ti("Won") },
+    { name: ti("Mat3"), cell: RATE.cost.재료비, unit: ti("Won") },
+    { name: ti("Exp3"), cell: RATE.cost.경비, unit: ti("Won") },
+    { name: USED, cell: RATE.used, unit: "%" },
+  ];
+  const rules = [listRule("sl-base", RATE.baseKind, COSTS), listRule("sl-into", RATE.into, COSTS)];
+  return { cells, pillsIn, pillsOut, rules };
+}
+
+/** 어떤 바깥 값이 필요한가 — 노임 = 노무 · 자재 = 재료 · 장비 · 일위대가 = 셋 */
+const outsideFields = (what: ItemKind): SlField[] =>
+  what === "노무" ? ["노무비"] : what === "재료" ? ["재료비"] : what === "비율" ? [] : COSTS;
+const FIELD_CELL: Record<string, string> = {
+  노무비: MONEY.labor,
+  재료비: MONEY.mat,
+  경비: MONEY.exp,
+};
+
+/** 상자 시트를 항목 틀로 채움 — 예전 수량 칸(값 · 이어진 참조)은 살림 */
+function applyLayout(sl: SheetLogic, node: SlNode, ref: ItemRef, qty?: number | null): SheetLogic {
+  const sheet = sheetOf(sl, node);
+  const oldRef = itemRefOf(node);
+  const keep =
+    oldRef && oldRef.what !== "비율" && ref.what !== "비율" ? sheet?.칸[MONEY.qty] : undefined;
+  const keepRate =
+    oldRef?.what === "비율" && ref.what === "비율" ? sheet?.칸[RATE.rate] : undefined;
+  const given: Cell | undefined = qty !== undefined && qty !== null ? num(qty) : undefined;
+  const lay =
+    ref.what === "비율"
+      ? rateLayout(ref, keepRate)
+      : moneyLayout(ref, given ?? keep, outsideFields(ref.what));
+  const next = editSheet(sl, node, (cells, s) => {
+    for (const k of Object.keys(cells)) delete cells[k];
+    Object.assign(cells, lay.cells);
+    if (lay.rules.length) s.유효성 = lay.rules;
+    else delete s.유효성;
+  });
+  const names = new Set([...lay.pillsIn.map((p) => p.name), ...lay.pillsOut.map((p) => p.name)]);
+  const kept = (e: { from: { node: string; pill: string }; to: { node: string; pill: string } }) =>
+    (e.from.node !== node.id || names.has(e.from.pill)) &&
+    (e.to.node !== node.id || names.has(e.to.pill));
+  return {
+    ...withNode(next, {
+      ...node,
+      ref: JSON.stringify(ref),
+      pillsIn: lay.pillsIn,
+      pillsOut: lay.pillsOut,
+      stage: 3,
+    }),
+    edges: next.edges.filter(kept),
+  };
+}
+
+/** 비율 상자마다 「바탕」 = 다른 항목 상자의 그 비목 합 — 시트 사이 참조 · 선도 함께 */
+export function refreshBases(sl: SheetLogic): SheetLogic {
+  let out = sl;
+  for (const node of sl.nodes) {
+    const ref = itemRefOf(node);
+    if (!ref || ref.what !== "비율") continue;
+    const base = ref.base ?? "노무비";
+    const sources = out.nodes.filter((n) => {
+      const r = itemRefOf(n);
+      return n.kind === "item" && r && r.what !== "비율";
+    });
+    const refs = sources
+      .map((n) => {
+        const s = sheetOf(out, n);
+        return s ? `${quoteSheet(s.이름)}!${costCell(itemRefOf(n)!, base)}` : "";
+      })
+      .filter(Boolean);
+    const formula = refs.length ? refs.join("+") : "0";
+    out = editSheet(out, node, (cells) => {
+      cells[RATE.base] = refs.length ? calc(formula) : num(0);
+    });
+    const mine = (id: string): boolean => id.startsWith(`e-base-${node.id}-`);
+    out = {
+      ...out,
+      edges: [
+        ...out.edges.filter((e) => !mine(e.id)),
+        ...sources.map((n) => ({
+          id: `e-base-${node.id}-${n.id}`,
+          from: { node: n.id, pill: base },
+          to: { node: node.id, pill: PILL_BASE },
+        })),
+      ],
+    };
+  }
+  return out;
+}
+
+/** 이 항목 상자들이 필요로 하는 바깥 값 자리 — Api `slOutside` · 저장이 같은 목록을 씀 */
+export function itemOutsides(sl: SheetLogic): SlOutsideAt[] {
+  return sl.nodes.flatMap((node) => {
+    const ref = itemRefOf(node);
+    const sheet = sheetOf(sl, node);
+    if (!ref || !sheet) return [];
+    const items = outsideItems(ref, node.id);
+    return items.map(({ field, item }) => ({ item, sheet: sheet.id, cell: FIELD_CELL[field] }));
+  });
+}
+
+function outsideItems(ref: ItemRef, id: string): { field: SlField; item: SlOutside }[] {
+  const key = typeof ref.element === "string" ? ref.element : "";
+  const name = (f: string): string => `${id}:${f}`;
+  if (ref.what === "노무")
+    return [{ field: "노무비", item: { id: name("노무비"), kind: "노임", key } }];
+  if (ref.what === "재료") {
+    const k = (ref.element as { 키?: string } | null)?.키 ?? "";
+    return [{ field: "재료비", item: { id: name("재료비"), kind: "자재", key: k } }];
+  }
+  const inputs = ref.inputs ?? {};
+  if (ref.what === "장비") {
+    return COSTS.map((f) => ({
+      field: f,
+      item: { id: name(f), kind: "장비" as const, element: key, inputs, field: f },
+    }));
+  }
+  if (ref.what === "일위대가") {
+    const logicKey = key.match(/로직\(\s*([A-Z]{2}\d{6})/)?.[1] ?? "";
+    return COSTS.map((f) => ({
+      field: f,
+      item: { id: name(f), kind: "로직" as const, key: logicKey, inputs, field: f },
+    }));
+  }
+  return [];
+}
+
+/** 단가를 서버에서 받아 단가 칸에 넣음 — 못 구한 것은 까닭을 돌려줌(쉬운 말) */
+export async function loadPrices(
+  sl: SheetLogic,
+  nodeId: string,
+): Promise<{ sl: SheetLogic; why: string | null }> {
+  const node = nodeOf(sl, nodeId);
+  const ref = node && itemRefOf(node);
+  if (!node || !ref) return { sl, why: null };
+  const items = outsideItems(ref, node.id);
+  if (!items.length) return { sl, why: null };
+  const got = await slOutside(items.map((i) => i.item));
+  let why: string | null = null;
+  const next = editSheet(sl, node, (cells) => {
+    for (const { field, item } of items) {
+      const v = got.find((g) => g.id === item.id);
+      if (v?.ok && typeof v.value === "number") cells[FIELD_CELL[field]] = num(v.value);
+      else why = v?.reason ?? ti("NoPrice");
+    }
+  });
+  return { sl: next, why };
+}
+
+const PICK_KIND = { 노무: "person", 재료: "material", 장비: "machine", 일위대가: "logic" } as const;
+const KIND_OF_PICK: Record<PickResult["kind"], ItemKind> = {
+  person: "노무",
+  material: "재료",
+  machine: "장비",
+  logic: "일위대가",
+};
+
+/** 재료는 검색어 묶음만 오므로 단가를 부를 번호를 찾아 둠 */
+async function materialKey(el_: Record<string, string>): Promise<string> {
+  const found = await searchElements("재료", el_["검색어"] ?? "");
+  const hit = found.items.find(
+    (it) => `${it.이름 ?? ""} ${it.규격 ?? ""}`.trim() === (el_["검색어"] ?? "").trim(),
+  );
+  return (hit ?? found.items[0])?.ref ?? "";
+}
+
+/** 고른 것으로 항목 상자를 채움(단가는 따로 loadPrices) */
+export async function applyPick(
+  sl: SheetLogic,
+  nodeId: string,
+  pick: PickResult,
+): Promise<SheetLogic> {
+  const node = nodeOf(sl, nodeId);
+  if (!node) return sl;
+  const what = KIND_OF_PICK[pick.kind];
+  let element = pick.element;
+  if (what === "재료") {
+    const e = { ...(pick.element as Record<string, string>) };
+    element = { ...e, 키: await materialKey(e) };
+  }
+  const inputs: Record<string, unknown> = {};
+  for (const n of pick.needInputs ?? []) inputs[n.이름] = n.고르기?.[0] ?? n.범위?.[0];
+  const ref: ItemRef = {
+    what,
+    element,
+    spec: pick.spec,
+    unit: pick.unit,
+    need: pick.needInputs,
+    inputs,
+  };
+  const named = withNode(sl, { ...node, name: `${pick.name}${pick.spec ? ` ${pick.spec}` : ""}` });
+  return refreshBases(applyLayout(named, nodeOf(named, nodeId)!, ref, pick.qty));
+}
+
+/* ---- 손잡이 ---- */
+const cellValue = (sl: SheetLogic, node: SlNode, cell: string): Cell | undefined =>
+  sheetOf(sl, node)?.칸[cell];
+
+export function renderItemTools(
+  host: HTMLElement,
+  sl: SheetLogic,
+  nodeId: string,
+  on: { change(sl: SheetLogic): void },
+): void {
+  const node = nodeOf(sl, nodeId);
+  const msg = el("p", { className: "m01-slitem__msg" });
+  if (!node) {
+    host.replaceChildren();
+    return;
+  }
+  const ref = itemRefOf(node);
+  const emit = (make: () => SheetLogic): void => {
+    msg.textContent = "";
+    try {
+      on.change(make());
+    } catch (e) {
+      msg.textContent = slPlain(e) || ti("Cant");
+    }
+  };
+  const setRef = (patch: Partial<ItemRef>): SheetLogic => {
+    const next: ItemRef = { ...ref!, ...patch };
+    return refreshBases(applyLayout(sl, node, next));
+  };
+  const chosen = (): HTMLElement =>
+    el("p", {
+      className: "m01-slitem__chosen",
+      text: ref && ref.what !== "비율" ? node.name : ti("None"),
+    });
+
+  const pickAndLoad = async (kind: ItemKind): Promise<void> => {
+    if (kind === "비율") {
+      emit(() => {
+        const named = /^항목 \d+$/.test(node.name)
+          ? withNode(sl, { ...node, name: ti("ToolLoss") })
+          : sl;
+        return refreshBases(
+          applyLayout(named, nodeOf(named, node.id)!, {
+            what: "비율",
+            base: "노무비",
+            into: "재료비",
+          }),
+        );
+      });
+      return;
+    }
+    const got = await openEasyPick(PICK_KIND[kind]);
+    if (!got) return;
+    msg.textContent = ti("Loading");
+    try {
+      const filled = await applyPick(sl, node.id, got);
+      on.change(filled);
+      const priced = await loadPrices(filled, node.id);
+      msg.textContent = priced.why ?? "";
+      on.change(priced.sl);
+    } catch (e) {
+      msg.textContent = slPlain(e) || ti("Cant");
+    }
+  };
+
+  const kindField = createSelectField({
+    label: ti("Kind"),
+    options: (["노무", "재료", "장비", "일위대가", "비율"] as ItemKind[]).map((k) => ({
+      value: k,
+      text: ti(
+        k === "노무"
+          ? "Labor"
+          : k === "재료"
+            ? "Material"
+            : k === "장비"
+              ? "Machine"
+              : k === "비율"
+                ? "Rate"
+                : "Logic",
+      ),
+    })),
+    value: ref?.what ?? "노무",
+    compact: true,
+    onChange: (v) => void pickAndLoad(v as ItemKind),
+  });
+
+  const numberBox = (cell: string, label: string, unit: string): HTMLElement => {
+    const c = cellValue(sl, node, cell);
+    const linked = c?.식 !== undefined;
+    const box = el("input", {
+      className: "m01-slitem__input",
+      attrs: { type: "text", inputmode: "decimal", "aria-label": label },
+    });
+    box.value = linked ? "" : c?.값 === undefined ? "" : String(c.값);
+    box.readOnly = linked;
+    box.addEventListener("change", () => {
+      const raw = box.value.trim();
+      const n = Number(raw);
+      if (raw === "" || Number.isNaN(n)) {
+        msg.textContent = ti("Bad");
+        return;
+      }
+      emit(() => editSheet(sl, node, (cells) => (cells[cell] = num(n))));
+    });
+    return el("label", {
+      className: "m01-slitem__field",
+      children: [
+        el("span", { text: `${label}${unit ? ` (${unit})` : ""}` }),
+        box,
+        ...(linked ? [el("small", { className: "m01-slitem__muted", text: ti("Linked") })] : []),
+      ],
+    });
+  };
+  const costSelect = (
+    label: string,
+    value: CostName,
+    patch: (c: CostName) => Partial<ItemRef>,
+  ): HTMLElement => {
+    const f = createSelectField({
+      label,
+      options: COSTS.map((c) => ({ value: c, text: c })),
+      value,
+      compact: true,
+      onChange: (v) => emit(() => setRef(patch(v as CostName))),
+    });
+    return f.root;
+  };
+
+  const body: HTMLElement[] = [kindField.root];
+  if (ref && ref.what !== "비율") {
+    const price = (cell: string, label: string): HTMLElement =>
+      el("div", {
+        className: "m01-slitem__price",
+        children: [
+          el("span", { text: label }),
+          el("strong", { text: formatPrice(cellValue(sl, node, cell)?.값 ?? 0) }),
+        ],
+      });
+    body.push(
+      chosen(),
+      createButton({
+        label: ref.element === undefined ? ti("Pick") : ti("Repick"),
+        size: "sm",
+        onClick: () => void pickAndLoad(ref.what),
+      }),
+      numberBox(MONEY.qty, ti("Qty"), ref.unit ?? ""),
+      el("div", {
+        className: "m01-slitem__prices",
+        children: [
+          price(MONEY.labor, ti("PriceLabor")),
+          price(MONEY.mat, ti("PriceMat")),
+          price(MONEY.exp, ti("PriceExp")),
+        ],
+      }),
+    );
+    if (ref.element !== undefined) {
+      body.push(
+        createButton({
+          label: ti("Reload"),
+          size: "sm",
+          variant: "ghost",
+          onClick: () =>
+            void loadPrices(sl, node.id).then(
+              (r) => {
+                msg.textContent = r.why ?? "";
+                on.change(r.sl);
+              },
+              (e) => (msg.textContent = slPlain(e) || ti("NoPrice")),
+            ),
+        }),
+      );
+    }
+    body.push(
+      el("p", {
+        className: "m01-slitem__muted",
+        text: ref.what === "장비" || ref.what === "일위대가" ? ti("Split") : ti("Formula"),
+      }),
+    );
+  } else if (ref) {
+    body.push(
+      numberBox(RATE.rate, ti("RatePct"), "%"),
+      costSelect(ti("Base"), ref.base ?? "노무비", (c) => ({ base: c })),
+      costSelect(ti("Into"), ref.into ?? "재료비", (c) => ({ into: c })),
+      createButton({
+        label: ti("Fit"),
+        size: "sm",
+        variant: "ghost",
+        onClick: () => emit(() => refreshBases(sl)),
+      }),
+      el("p", { className: "m01-slitem__muted", text: ti("BaseHint") }),
+    );
+  } else {
+    body.push(chosen());
+  }
+  host.replaceChildren(
+    el("strong", { className: "m01-slitem__title", text: `${ti("Title")} · ${node.name}` }),
+    el("div", { className: "m01-slitem__body", children: body }),
+    msg,
+  );
+}
diff --git a/M01_MasterData/SheetLogic/M01_SL_Result.css b/M01_MasterData/SheetLogic/M01_SL_Result.css
new file mode 100644
index 000000000..d173658af
--- /dev/null
+++ b/M01_MasterData/SheetLogic/M01_SL_Result.css
@@ -0,0 +1,98 @@
+.m01-slresult__big {
+  display: flex;
+  flex-wrap: wrap;
+  align-items: baseline;
+  gap: var(--spacing-8);
+  margin: 0 0 var(--spacing-8);
+  color: var(--color-text-secondary);
+}
+
+.m01-slresult__big strong {
+  color: var(--color-text-body);
+  font-size: 28px;
+  font-variant-numeric: tabular-nums;
+}
+
+.m01-slresult__costs {
+  display: flex;
+  flex-wrap: wrap;
+  gap: var(--spacing-4) var(--spacing-16);
+  margin: 0 0 var(--spacing-12);
+  font-size: var(--text-body-sm);
+}
+
+.m01-slresult__costs dt {
+  display: inline;
+  color: var(--color-text-secondary);
+}
+
+.m01-slresult__costs dd {
+  display: inline;
+  margin: 0 0 0 var(--spacing-4);
+  color: var(--color-text-body);
+  font-weight: 600;
+  font-variant-numeric: tabular-nums;
+}
+
+.m01-slresult__strip {
+  margin: 0 0 var(--spacing-12);
+  color: var(--color-text-body);
+}
+
+.m01-slresult__fields {
+  display: flex;
+  flex-wrap: wrap;
+  gap: var(--spacing-8) var(--spacing-16);
+  margin: var(--spacing-8) 0;
+}
+
+.m01-slresult__field {
+  display: flex;
+  flex-direction: column;
+  gap: var(--spacing-4);
+  color: var(--color-text-secondary);
+  font-size: var(--text-body-sm);
+}
+
+.m01-slresult__input {
+  box-sizing: border-box;
+  width: 140px;
+  height: var(--control-height-sm);
+  padding: 3px 6px;
+  border: 1px solid var(--color-border);
+  border-radius: var(--radius-sm);
+  background: var(--color-canvas);
+  color: var(--color-text-body);
+  font: inherit;
+  font-size: var(--text-body-sm);
+}
+
+.m01-slresult__input[readonly] {
+  background: var(--color-surface);
+}
+
+.m01-slresult__muted {
+  margin: 0;
+  color: var(--color-text-muted);
+  font-size: var(--text-caption);
+}
+
+.m01-slresult__msg {
+  margin: var(--spacing-4) 0 0;
+  color: var(--color-danger);
+  font-size: var(--text-caption);
+}
+
+.m01-slresult__problems {
+  margin: 0 0 var(--spacing-12);
+  padding: var(--spacing-8) var(--spacing-12);
+  border-left: 4px solid var(--color-danger);
+  background: var(--color-surface);
+  color: var(--color-text-body);
+  font-size: var(--text-body-sm);
+}
+
+.m01-slresult__problems ul {
+  margin: var(--spacing-4) 0 0;
+  padding-left: var(--spacing-16);
+}
diff --git a/M01_MasterData/SheetLogic/M01_SL_Result.ts b/M01_MasterData/SheetLogic/M01_SL_Result.ts
new file mode 100644
index 000000000..213fdd077
--- /dev/null
+++ b/M01_MasterData/SheetLogic/M01_SL_Result.ts
@@ -0,0 +1,243 @@
+/* =============================================================================
+ * M01_SL_Result.ts
+ * 시트 로직 — 오른쪽 결과 칸: 큰 합계 · 노무비 · 재료비 · 경비 · 일위대가표(EasyCalc Sheet 에 값을 맞춰 넣음)
+ * · 예시값 띠(입력값 상자의 예시값을 여기서도 바꿈) · 오류 · 빈 입력 한 줄
+ * 값은 화면 계산(Eval `evalLogic`) 결과를 받음 — 이 파일은 셈하지 않고 읽어서 보여 줌.
+ * 모양은 docs/raw/M01_쉬운단가/시트로직_정함.md 8. 이 폴더째 지워도 됨.
+ * ========================================================================== */
+
+import { currentLanguageIndex } from "@ui/ui_template_locale";
+import { createSelectField, el } from "@ui/ui_template_elements";
+import type {
+  Cell,
+  DataValidationRule,
+  Sheet,
+} from "../../A00_Common/spreadsheet/spreadsheet_types";
+import type { CalcAnswer, CalcLine } from "../M01_MasterData_UI_Logic_Api";
+import { formatMoney } from "../M01_MasterData_UI_Logic_Money";
+import { renderSheet } from "../EasyCalc/M01_EasyCalc_Sheet";
+import type { SlEvalResult } from "./M01_SL_Eval";
+import { PILL_AMOUNT, PILL_PRICE, USED, itemRefOf } from "./M01_SL_Item";
+import type { SheetLogic, SlNode, SlPill } from "./M01_SL_Model";
+import "./M01_SL_Result.css";
+
+const TEXT = {
+  Per: ["{per} 당", "per {per}"],
+  Total: ["합계", "Total"],
+  Won: ["원", "KRW"],
+  Labor: ["노무비", "Labor cost"],
+  Material: ["재료비", "Material cost"],
+  Expense: ["경비", "Expense"],
+  Sample: ["예시값", "Sample values"],
+  SampleHint: [
+    "여기서 바꾸면 입력값 상자의 예시값도 바뀌어요",
+    "Changing here changes the input box too",
+  ],
+  Problems: ["고칠 것", "To fix"],
+  Empty: ["「{box}」 상자의 「{pill}」 칸이 비었어요", "“{pill}” in box “{box}” is empty"],
+  Bad: ["숫자를 넣어 주세요", "Enter a number"],
+  Range: ["{a} ∼ {b} 사이", "between {a} and {b}"],
+  Cant: ["지금은 바꿀 수 없어요", "Cannot change this now"],
+  Pick: ["고르세요", "Choose"],
+  RateOf: ["{base}의 %", "% of {base}"],
+} as const;
+
+type TextKey = keyof typeof TEXT;
+const tr = (key: TextKey, fill: Record<string, string> = {}): string =>
+  TEXT[key][currentLanguageIndex].replace(/\{(\w+)\}/g, (m, k: string) => fill[k] ?? m);
+
+const COSTS = ["노무비", "재료비", "경비"] as const;
+const n0 = (v: unknown): number => (typeof v === "number" && Number.isFinite(v) ? v : 0);
+
+const sheetOf = (sl: SheetLogic, node: SlNode): Sheet | undefined =>
+  sl.workbook.시트.find((s) => s.id === node.sheetId);
+const colOf = (cell: string): { r: number; c: number } => ({
+  r: Number(cell.replace(/\D/g, "")) - 1,
+  c: cell.charCodeAt(0) - 65,
+});
+
+/** 일위대가표 줄 — 항목 상자 하나 = 줄 하나(출력 알약을 읽음) */
+function linesOf(sl: SheetLogic, values: SlEvalResult): CalcLine[] {
+  return sl.nodes
+    .filter((n) => n.kind === "item")
+    .map((n) => {
+      const ref = itemRefOf(n);
+      const p = values.pills[n.id] ?? {};
+      const unit = n.pillsOut.find((x) => x.name === USED)?.unit ?? "";
+      const pickName = (name: string): number => n0(p[name]);
+      return {
+        이름: n.name,
+        단위: unit,
+        수량: pickName(USED),
+        단가: pickName(PILL_PRICE),
+        금액: pickName(PILL_AMOUNT),
+        비목: Object.fromEntries(COSTS.map((c) => [c, pickName(c)])),
+        ...(ref?.what === "비율"
+          ? { 품목: { 키: "", 규격: tr("RateOf", { base: ref.base ?? "노무비" }) } }
+          : ref?.spec
+            ? { 품목: { 키: "", 규격: ref.spec } }
+            : {}),
+      };
+    });
+}
+
+/** 빈 입력 — 입력 알약 칸에 값도 참조도 없는 것 */
+function emptyInputs(sl: SheetLogic): string[] {
+  return sl.nodes.flatMap((n) => {
+    const cells = sheetOf(sl, n)?.칸 ?? {};
+    return n.pillsIn
+      .filter(
+        (p) => !p.outside && !(cells[p.cell] && ("값" in cells[p.cell] || "식" in cells[p.cell])),
+      )
+      .map((p) => tr("Empty", { box: n.name, pill: p.name }));
+  });
+}
+
+/** 예시값 칸 — 선택 목록(유효성)이 걸린 칸은 고르기 · 수범위는 범위 안내 */
+function ruleAt(sheet: Sheet, cell: string): DataValidationRule["규칙"] | null {
+  const { r, c } = colOf(cell);
+  const hit = (sheet.유효성 ?? []).find((v) =>
+    v.범위.some((g) => r >= g.r0 && r <= g.r1 && c >= g.c0 && c <= g.c1),
+  );
+  return hit?.규칙 ?? null;
+}
+
+function sampleField(
+  sl: SheetLogic,
+  node: SlNode,
+  pill: SlPill,
+  put: (cell: string, v: number | string) => void,
+  msg: HTMLElement,
+): HTMLElement {
+  const sheet = sheetOf(sl, node);
+  const cur: Cell | undefined = sheet?.칸[pill.cell];
+  const rule = sheet ? ruleAt(sheet, pill.cell) : null;
+  const label = el("span", { text: pill.unit ? `${pill.name} (${pill.unit})` : pill.name });
+  let control: HTMLElement;
+  if (rule?.종류 === "목록") {
+    const field = createSelectField({
+      options: [{ value: "", text: tr("Pick") }, ...rule.값들.map((v) => ({ value: v, text: v }))],
+      value: cur?.값 === undefined ? "" : String(cur.값),
+      compact: true,
+      ariaLabel: pill.name,
+      onChange: (v) => {
+        if (v !== "") put(pill.cell, v);
+      },
+    });
+    control = field.root;
+  } else {
+    const box = el("input", {
+      className: "m01-slresult__input",
+      attrs: { type: "text", inputmode: "decimal", "aria-label": pill.name },
+    });
+    if (rule?.종류 === "수범위") {
+      box.placeholder = tr("Range", { a: String(rule.아래 ?? ""), b: String(rule.위 ?? "") });
+    }
+    const linked = cur?.식 !== undefined;
+    box.value = linked || cur?.값 === undefined ? "" : String(cur.값);
+    box.readOnly = linked;
+    box.addEventListener("change", () => {
+      const raw = box.value.trim();
+      const n = Number(raw);
+      if (raw === "" || Number.isNaN(n)) {
+        msg.textContent = tr("Bad");
+        return;
+      }
+      put(pill.cell, n);
+    });
+    control = box;
+  }
+  return el("label", { className: "m01-slresult__field", children: [label, control] });
+}
+
+/** 결과 칸 — values = 화면 계산 결과 · 예시값을 바꾸면 on.change(새 시트 로직) */
+export function renderResult(
+  host: HTMLElement,
+  sl: SheetLogic,
+  values: SlEvalResult,
+  on: { change(sl: SheetLogic): void },
+): void {
+  const { 계 } = values.result;
+  const per = sl.resultUnit.includes("/") ? sl.resultUnit.split("/").slice(1).join("/") : "";
+  const big = el("p", {
+    className: "m01-slresult__big",
+    children: [
+      el("span", { text: per ? tr("Per", { per: `1${per}` }) : tr("Total") }),
+      el("strong", { text: 계 === null ? "—" : `${formatMoney(계)} ${tr("Won")}` }),
+    ],
+  });
+  const costs = el("dl", {
+    className: "m01-slresult__costs",
+    children: COSTS.flatMap((c, i) => [
+      el("dt", { text: tr((["Labor", "Material", "Expense"] as const)[i]) }),
+      el("dd", { text: values.result[c] === null ? "—" : formatMoney(values.result[c]) }),
+    ]),
+  });
+
+  const head = { name: sl.name, resultUnit: sl.resultUnit };
+  const problems = [...values.errors, ...emptyInputs(sl)];
+  const ans: CalcAnswer =
+    values.errors.length || 계 === null
+      ? { ok: false, reason: values.errors[0] ?? emptyInputs(sl)[0] ?? "" }
+      : {
+          ok: true,
+          lines: linesOf(sl, values),
+          sums: {
+            노무비: n0(values.result.노무비),
+            재료비: n0(values.result.재료비),
+            경비: n0(values.result.경비),
+            계: n0(계),
+          },
+          middle: {},
+        };
+  const sheetHost = el("div", { className: "m01-slresult__sheet" });
+  renderSheet(sheetHost, head, ans);
+
+  const msg = el("p", { className: "m01-slresult__msg" });
+  const put =
+    (node: SlNode) =>
+    (cell: string, v: number | string): void => {
+      msg.textContent = "";
+      try {
+        const 시트 = sl.workbook.시트.map((s) =>
+          s.id === node.sheetId ? { ...s, 칸: { ...s.칸, [cell]: { 값: v } } } : s,
+        );
+        on.change({ ...sl, workbook: { ...sl.workbook, 시트 } });
+      } catch {
+        msg.textContent = tr("Cant");
+      }
+    };
+  const fields = sl.nodes
+    .filter((n) => n.kind === "input")
+    .flatMap((n) => n.pillsOut.map((p) => sampleField(sl, n, p, put(n), msg)));
+  const strip = fields.length
+    ? [
+        el("div", {
+          className: "m01-slresult__strip",
+          children: [
+            el("strong", { text: tr("Sample") }),
+            el("div", { className: "m01-slresult__fields", children: fields }),
+            el("p", { className: "m01-slresult__muted", text: tr("SampleHint") }),
+            msg,
+          ],
+        }),
+      ]
+    : [];
+  host.replaceChildren(
+    big,
+    costs,
+    ...strip,
+    ...(problems.length
+      ? [
+          el("div", {
+            className: "m01-slresult__problems",
+            children: [
+              el("strong", { text: tr("Problems") }),
+              el("ul", { children: problems.map((t) => el("li", { text: t })) }),
+            ],
+          }),
+        ]
+      : []),
+    sheetHost,
+  );
+}