diff --git a/M02_MasterTemplete/M02_Labor_Ref.py b/M02_MasterTemplete/M02_Labor_Ref.py
index ae47ac4be..f8ede9600 100644
--- a/M02_MasterTemplete/M02_Labor_Ref.py
+++ b/M02_MasterTemplete/M02_Labor_Ref.py
@@ -299,6 +299,19 @@ def summary(folder: Path, kind: str, key: str, expand: Expand | None = None) ->
         layer, owner = where(folder)
         base = expand({"층": layer, "주인": owner, "키": key}).get("기준") or {}
         out["기준금액"] = float(base["계"]) if "계" in base else None
+    # 717-2a 목록 열 — 바탕(로직 「키 이름」 | 참조 키 | None) · 고친 줄 수 · 쓰는 곳 수
+    if kind == "sangeun":
+        top, (layer, owner) = doc.get("바탕") or {}, where(folder)
+        logic = top.get("로직")
+        out["바탕"] = logic or (top.get("참조") or {}).get("키")
+        if logic and expand is not None:
+            try:
+                out["바탕"] = f"{logic} {expand.whole.logic(logic).get('이름') or ''}".strip()
+            except Exception:  # noqa: BLE001 — 없는 로직 = 키만(셈 때 까닭)
+                pass
+        out["고친줄수"] = sum(len(doc.get(k) or ()) for k in ("덮개", "더한줄", "뺀줄"))
+        # ponytail: SK 마다 모든 층 훑음(users) — 목록이 느려지면 층 훑기 한 번 셈으로
+        out["쓰는곳수"] = len(users({"층": layer, "주인": owner, "키": key}))
     return out
 
 
diff --git a/resources/tester/test_717_2a_sangeun_list.py b/resources/tester/test_717_2a_sangeun_list.py
new file mode 100644
index 000000000..ac19b209a
--- /dev/null
+++ b/resources/tester/test_717_2a_sangeun_list.py
@@ -0,0 +1,54 @@
+"""M02 단가산출 칸 목록 줄(PLAN 717-2a · `M02_Labor_Ref.summary` sangeun 갈래) — 임시 storage.
+
+바탕 = 로직 「키 이름」 · 참조 = SK 키 · 없음 = None · 고친 줄 수 = 덮개 + 더한줄 + 뺀줄 ·
+쓰는 곳 수 = 그 SK 를 바탕 · 더한줄로 담은 문서 수 · 일위대가(precombo) 줄엔 안 붙음.
+"""
+
+from M01_MasterData import M01_MasterData_Store as m01
+from M02_MasterTemplete import M02_Labor_Ref as refs
+from M02_MasterTemplete import M02_MasterTemplete_Store as store
+from M02_MasterTemplete.M02_Labor_Expand import Expand
+from resources.tester.test_m02_labor_ref import MINE, world  # noqa: F401 — 같은 임시 층
+
+PCT = "GC001109"
+
+
+def _sk(folder, **doc):
+    with store.at(folder):
+        return refs.create("sangeun", {"이름": "목록 시험", "단위": "㎡", "더한줄": [], **doc})[
+            "이름"
+        ]
+
+
+def _row(folder, kind, key):
+    return refs.summary(folder, kind, key, Expand(m01.loaded()[1]))
+
+
+def test_sangeun_row_base_edits_users(world):
+    mine = world["personal"]
+    a = _sk(mine, 바탕={"로직": PCT}, 덮개={"labor:LB000036#0": {"qty": 0.5}}, 뺀줄=["pct:x#0"])
+    name = m01.loaded()[1].logic(PCT)["이름"]
+    row = _row(mine, "sangeun", a)
+    assert row["바탕"] == f"{PCT} {name}".strip()
+    assert row["고친줄수"] == 2 and row["쓰는곳수"] == 0
+    assert row["제목"] == "목록 시험" and row["단위"] == "㎡"
+    # 바탕 참조 SK · 더한줄 하나 → 그 SK 쓰는 곳 1
+    b = _sk(
+        mine,
+        바탕={"참조": {**MINE, "키": a}},
+        더한줄=[{"종류": "인력", "요소": "LB000036", "이름": "보통인부", "단위": "인", "수량": 1}],
+    )
+    row_b = _row(mine, "sangeun", b)
+    assert row_b["바탕"] == a and row_b["고친줄수"] == 1
+    assert _row(mine, "sangeun", a)["쓰는곳수"] == 1
+    # 바탕 없음
+    c = _sk(mine)
+    row_c = _row(mine, "sangeun", c)
+    assert row_c["바탕"] is None and row_c["고친줄수"] == 0
+
+
+def test_precombo_row_has_no_sangeun_fields(world):
+    with store.at(world["personal"]):
+        sc = refs.create("precombo", {"이름": "조합", "담은로직": []})["이름"]
+    row = _row(world["personal"], "precombo", sc)
+    assert not {"바탕", "고친줄수", "쓰는곳수"} & set(row)