diff --git a/A00_Common/calc_sheet.css b/A00_Common/calc_sheet.css
index 9ddd4e44a..27e4cf53d 100644
--- a/A00_Common/calc_sheet.css
+++ b/A00_Common/calc_sheet.css
@@ -12,3 +12,8 @@
 [data-sheet-part] .ui-calc-row__label {
   padding-left: var(--spacing-16);
 }
+
+p[data-sheet-part] {
+  margin: 0;
+  padding-left: var(--spacing-16);
+}
diff --git a/A00_Common/calc_sheet.ts b/A00_Common/calc_sheet.ts
index d5c3bad9a..d3edd2d2e 100644
--- a/A00_Common/calc_sheet.ts
+++ b/A00_Common/calc_sheet.ts
@@ -29,6 +29,15 @@ export interface SheetLine {
   장비?: boolean | null;
   기준단위?: string | null;
   환산근거?: string;
+  /** 714-1b 장비 줄 펼침 — 부른 기계경비 로직의 시간당 줄(조종원 · 주연료 · 잡재료비 · 기계손료) */
+  펼침?: SheetUnfold | null;
+}
+export interface SheetUnfold {
+  키: string;
+  이름: string;
+  단위: string;
+  줄: { 비목: string; 이름: string; 글: string; 금액: number | null }[];
+  계: number | null;
 }
 export interface SheetGroup {
   비목: string;
@@ -130,7 +139,8 @@ const TEXT = {
   하위: ["하위 로직", "Sub logic"],
   Basis: ["기준", "Basis"],
   Short: ["노 {a} · 재 {b} · 경 {c}", "L {a} · M {b} · E {c}"],
-  Fold: ["누르면 노 · 재 · 경 식 펼침", "Click to expand labor · material · expense"],
+  Fold: ["누르면 펼침", "Click to expand"],
+  Per: ["{n} — {v} 원/{u}", "{n} — {v} KRW/{u}"],
 } as const satisfies Record<string, readonly [string, string]>;
 const t = (k: keyof typeof TEXT): string => TEXT[k][currentLanguageIndex as 0 | 1] ?? TEXT[k][0];
 const bundleName = (b: string): string => (b in TEXT ? t(b as keyof typeof TEXT) : b);
@@ -177,7 +187,23 @@ function mergedRows(m: SheetMerged): HTMLElement[] {
     .replace("{b}", won(share("재료비"), 1))
     .replace("{c}", won(share("경비"), 1));
   const head = createCalcFormulaRow(`▸ ${m.이름}`, createCalcFormula(short), out(m.금액, false, 1));
-  const parts = m.몫.map((x) => lineRow(x.줄, `${x.비목}`));
+  // 펼침 = 부른 기계경비 로직 시간당 줄(손료 · 주연료 · 잡품 · 운전사 · 714-1b) → 이 줄 노 · 재 · 경 몫 식
+  const unfold = m.몫.find((x) => x.줄.펼침)?.줄.펼침;
+  const parts = [
+    ...(unfold
+      ? [
+          createText(
+            t("Per")
+              .replace("{n}", unfold.이름)
+              .replace("{v}", won(unfold.계, 1))
+              .replace("{u}", unfold.단위 || "-"),
+            "hint",
+          ),
+          ...unfold.줄.map((x) => lineRow(x, `${x.이름} (${x.비목})`)),
+        ]
+      : []),
+    ...m.몫.map((x) => lineRow(x.줄, `${x.비목}`)),
+  ];
   for (const p of parts) {
     p.hidden = true;
     p.dataset.sheetPart = m.이름;
diff --git a/resources/tester/test_714_2_calc_sheet.py b/resources/tester/test_714_2_calc_sheet.py
index 5b2c4418e..831c72cd8 100644
--- a/resources/tester/test_714_2_calc_sheet.py
+++ b/resources/tester/test_714_2_calc_sheet.py
@@ -31,6 +31,8 @@ def test_부품_상자만():
     s = _text(SHEET)
     assert "<button" not in s and "document.createElement" not in s and "<table" not in s
     assert "@ui/ui_template_calc_row" in s and "@ui/ui_template_input" in s
+    # 장비 펼침 = 서버 「펼침」(714-1b · 부른 기계경비 로직 시간당 줄) 먼저 · 그 뒤 노 · 재 · 경 몫 식
+    assert "x.줄.펼침" in s and "unfold.줄.map(" in s
 
 
 @pytest.mark.skipif(shutil.which("node") is None, reason="node 가 없음")