diff --git a/B09_Estimation/B09_Estimation_BillOfQuantities.py b/B09_Estimation/B09_Estimation_BillOfQuantities.py
index 5a4c0df4..82725380 100644
--- a/B09_Estimation/B09_Estimation_BillOfQuantities.py
+++ b/B09_Estimation/B09_Estimation_BillOfQuantities.py
@@ -383,10 +383,16 @@ def _leaf_row(
     if price_code not in unit_prices.book.titles:
         # 한 층 아래에 일위대가가 있으면 **후보로 보여준다** — 임의로 고르지 않는다
         # (CLAUDE.md 3장 「미결 항목 임의 확정 금지」, B08 `mapping_pending_user` 와 같은 태도).
+        # 한 층 아래 공종 + **규격 갈래**(`#무근구조물`) 둘 다 후보로 본다.
         children = sorted(
             code
             for code in unit_prices.book.titles
-            if code.startswith(f"{price_code}-") and code.count("-") == price_code.count("-") + 1
+            if (
+                code.startswith(f"{price_code}-")
+                and code.count("-") == price_code.count("-") + 1
+                and "#" not in code
+            )
+            or code.startswith(f"{price_code}#")
         )
         if children:
             names = ", ".join(f"{c[2:]} {unit_prices.book.title(c).name}" for c in children)
diff --git a/B09_Estimation/B09_Estimation_ResourceAxis_Transposed.py b/B09_Estimation/B09_Estimation_ResourceAxis_Transposed.py
index 5fbccb26..d19e8956 100644
--- a/B09_Estimation/B09_Estimation_ResourceAxis_Transposed.py
+++ b/B09_Estimation/B09_Estimation_ResourceAxis_Transposed.py
@@ -38,6 +38,64 @@ def _normalize_label(text: str) -> str:
     return "".join(str(text).split())
 
 
+#: 「계」 열 — **가공 + 조립을 이미 더한 값**이다. 같이 읽으면 두 번 센다(㉤ 열 방향).
+_SUM_GROUP_LABELS = ("계", "합계", "소계", "총계")
+
+
+def _sum_group_positions(headers: list, resource_count: int) -> set:
+    """「계」 묶음이 차지하는 열 번호. 2단 머리에서 묶음 하나가 여러 열을 먹는다.
+
+    첫 줄이 `구조별 | 가공 | 조립 | 계` 이고 둘째 줄이 `철근공 | 보통인부` × 3 벌이면
+    묶음 하나가 **2열씩** 차지한다. 「계」 묶음의 열은 통째로 뺀다.
+    """
+    groups = [str(h).strip() for h in headers[1:]]
+    if not groups or resource_count % len(groups) != 0:
+        return set()
+    per_group = resource_count // len(groups)
+    blocked = set()
+    for index, group in enumerate(groups):
+        if "".join(group.split()) in _SUM_GROUP_LABELS:
+            start = index * per_group
+            blocked.update(range(start, start + per_group))
+    return blocked
+
+
+def second_row_columns(table: dict, catalog: ResourceCatalog):
+    """**첫 자료 행이 진짜 열 머리**인 2단 표를 읽는다.
+
+    `condition_note` 가 공정(「가공·조립·계」)뿐이고 자원 이름이 그 아래 줄에 오는 표다
+    (철근 현장가공 및 조립 12-3). 자원을 못 찾으면 빈 목록을 돌려준다.
+    """
+    rows = table.get("raw_row") or []
+    if not rows:
+        return [], 0
+    header_row = [str(c).strip() for c in rows[0]]
+    found = []
+    for position, cell in enumerate(header_row):
+        if not cell:
+            continue
+        name, spec = split_name_and_spec(cell)
+        entry = catalog.resolve(name, spec)
+        if entry is None and not spec:
+            candidates = catalog.by_name(name)
+            entry = candidates[0] if len(candidates) == 1 else None
+        if entry is not None:
+            found.append((position, entry))
+    if len(found) < 2:
+        return [], 0
+
+    # ⚠ 「계」 묶음은 뺀다 — 가공 + 조립을 이미 더한 값이라 같이 읽으면 두 번 센다.
+    blocked = _sum_group_positions(table.get("condition_note") or [], len(found))
+    # ⚠ 머리 줄에는 **갈래 칸이 없다** — 자료 행은 첫 칸이 갈래 이름이라 한 칸 밀려 있다.
+    # 이 보정을 빼면 갈래 이름 칸을 자원 값으로 읽는다.
+    kept = [
+        (position + 1, entry)
+        for order, (position, entry) in enumerate(found)
+        if order not in blocked
+    ]
+    return kept, 1
+
+
 def transposed_columns(table: dict[str, Any], catalog: ResourceCatalog) -> list[tuple[int, Any]]:
     """열 머리에서 자원을 찾는다. `[(열 번호, 카탈로그 줄)]`.
 
@@ -71,6 +129,10 @@ def match_transposed_table(
     「철근구조물」은 품이 달라 **한 일위대가로 뭉치면 안 된다**.
     """
     columns = transposed_columns(table, catalog)
+    skip_rows = 0
+    if not columns:
+        # 자원 이름이 **둘째 줄**에 오는 2단 표일 수 있다.
+        columns, skip_rows = second_row_columns(table, catalog)
     if not columns:
         return False
 
@@ -78,8 +140,11 @@ def match_transposed_table(
     # (「거리 | 보통인부 | 거리 | 보통인부」) 오른쪽 판의 **거리값이 인원으로** 읽힌다
     # — 2026-09-08 실측: 소운반이 「보통인부 60인」이 되어 단가가 1,553만원으로 섰다.
     # 판 경계를 짐작해 읽지 않는다.
+    # ⚠ 2단 표에서는 **같은 직종이 공정마다 되풀이되는 것이 정상**이다
+    # (철근 12-3: 가공 철근공 + 조립 철근공 = 합쳐야 맞는 값). 되풀이 금지는
+    # **1단 표에만** 건다 — 거기서만 「두 판이 좌우로 붙은 표」를 뜻한다.
     codes = [entry.code for _, entry in columns]
-    if len(codes) != len(set(codes)):
+    if skip_rows == 0 and len(codes) != len(set(codes)):
         result.unmatched.append(
             UnmatchedRow(
                 work_item_code=node.get("work_item_code", ""),
@@ -94,7 +159,7 @@ def match_transposed_table(
     # 떨어져 나가면 「상」이 두 번 나오고, 그대로 두면 서로 다른 등급의 품이 **합산**된다
     # (2026-09-08 실측: 목재틀흙막이 「상」이 8.760 + 13.767 = 22.5 인이 되어 단가가
     # 667만원으로 섰다). 어느 등급인지 단정할 수 없으므로 고쳐 읽지 않는다.
-    labels = [str(row[0]).strip() for row in (table.get("raw_row") or []) if row]
+    labels = [str(row[0]).strip() for row in (table.get("raw_row") or [])[skip_rows:] if row]
     repeated = {label for label in labels if label and labels.count(label) > 1}
 
     work_item_code = node.get("work_item_code", "")
@@ -103,6 +168,8 @@ def match_transposed_table(
     matched_any = False
 
     for index, row in enumerate(table.get("raw_row", [])):
+        if index < skip_rows:
+            continue  # 그 줄은 자료가 아니라 **열 머리**다
         cells = [str(c) for c in row]
         if not cells:
             continue
diff --git a/resources/data_cost_resource_axis/resource_axis_2026-01-01.json b/resources/data_cost_resource_axis/resource_axis_2026-01-01.json
index bdf32dd5..b48feb7b 100644
--- a/resources/data_cost_resource_axis/resource_axis_2026-01-01.json
+++ b/resources/data_cost_resource_axis/resource_axis_2026-01-01.json
@@ -7,6 +7,216 @@
     "work_item_axis_owner": "B08"
   },
   "rows": [
+    {
+      "amount": "0.14",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0088",
+      "raw_row_index": 1,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "16～20cm",
+      "work_item_code": "FP-04-03"
+    },
+    {
+      "amount": "0.28",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0088",
+      "raw_row_index": 1,
+      "resource_code": "1037",
+      "resource_kind": "labor",
+      "resource_name": "벌목부",
+      "resource_spec": "",
+      "variant": "16～20cm",
+      "work_item_code": "FP-04-03"
+    },
+    {
+      "amount": "0.28",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0088",
+      "raw_row_index": 1,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "16～20cm",
+      "work_item_code": "FP-04-03"
+    },
+    {
+      "amount": "0.18",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0088",
+      "raw_row_index": 2,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "22～30cm",
+      "work_item_code": "FP-04-03"
+    },
+    {
+      "amount": "0.36",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0088",
+      "raw_row_index": 2,
+      "resource_code": "1037",
+      "resource_kind": "labor",
+      "resource_name": "벌목부",
+      "resource_spec": "",
+      "variant": "22～30cm",
+      "work_item_code": "FP-04-03"
+    },
+    {
+      "amount": "0.36",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0088",
+      "raw_row_index": 2,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "22～30cm",
+      "work_item_code": "FP-04-03"
+    },
+    {
+      "amount": "0.27",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0088",
+      "raw_row_index": 3,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "32～40cm",
+      "work_item_code": "FP-04-03"
+    },
+    {
+      "amount": "0.53",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0088",
+      "raw_row_index": 3,
+      "resource_code": "1037",
+      "resource_kind": "labor",
+      "resource_name": "벌목부",
+      "resource_spec": "",
+      "variant": "32～40cm",
+      "work_item_code": "FP-04-03"
+    },
+    {
+      "amount": "0.53",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0088",
+      "raw_row_index": 3,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "32～40cm",
+      "work_item_code": "FP-04-03"
+    },
+    {
+      "amount": "0.35",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0088",
+      "raw_row_index": 4,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "42～50cm",
+      "work_item_code": "FP-04-03"
+    },
+    {
+      "amount": "0.70",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0088",
+      "raw_row_index": 4,
+      "resource_code": "1037",
+      "resource_kind": "labor",
+      "resource_name": "벌목부",
+      "resource_spec": "",
+      "variant": "42～50cm",
+      "work_item_code": "FP-04-03"
+    },
+    {
+      "amount": "0.70",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0088",
+      "raw_row_index": 4,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "42～50cm",
+      "work_item_code": "FP-04-03"
+    },
+    {
+      "amount": "0.38",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0088",
+      "raw_row_index": 5,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "52cm이상",
+      "work_item_code": "FP-04-03"
+    },
+    {
+      "amount": "0.75",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0088",
+      "raw_row_index": 5,
+      "resource_code": "1037",
+      "resource_kind": "labor",
+      "resource_name": "벌목부",
+      "resource_spec": "",
+      "variant": "52cm이상",
+      "work_item_code": "FP-04-03"
+    },
+    {
+      "amount": "0.75",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0088",
+      "raw_row_index": 5,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "52cm이상",
+      "work_item_code": "FP-04-03"
+    },
     {
       "amount": "0.42",
       "amount_unit": "",
@@ -49,6 +259,734 @@
       "variant": "",
       "work_item_code": "FP-05-01-01"
     },
+    {
+      "amount": "0.072",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0093",
+      "raw_row_index": 1,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "1.0 이하",
+      "work_item_code": "FP-05-01-02"
+    },
+    {
+      "amount": "0.012",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0093",
+      "raw_row_index": 1,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "1.0 이하",
+      "work_item_code": "FP-05-01-02"
+    },
+    {
+      "amount": "0.084",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0093",
+      "raw_row_index": 2,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "1.1∼1.5",
+      "work_item_code": "FP-05-01-02"
+    },
+    {
+      "amount": "0.024",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0093",
+      "raw_row_index": 2,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "1.1∼1.5",
+      "work_item_code": "FP-05-01-02"
+    },
+    {
+      "amount": "0.096",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0093",
+      "raw_row_index": 3,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "1.6∼2.0",
+      "work_item_code": "FP-05-01-02"
+    },
+    {
+      "amount": "0.024",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0093",
+      "raw_row_index": 3,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "1.6∼2.0",
+      "work_item_code": "FP-05-01-02"
+    },
+    {
+      "amount": "0.120",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0093",
+      "raw_row_index": 4,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "2.1∼2.5",
+      "work_item_code": "FP-05-01-02"
+    },
+    {
+      "amount": "0.036",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0093",
+      "raw_row_index": 4,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "2.1∼2.5",
+      "work_item_code": "FP-05-01-02"
+    },
+    {
+      "amount": "0.132",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0093",
+      "raw_row_index": 5,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "2.6∼3.0",
+      "work_item_code": "FP-05-01-02"
+    },
+    {
+      "amount": "0.036",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0093",
+      "raw_row_index": 5,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "2.6∼3.0",
+      "work_item_code": "FP-05-01-02"
+    },
+    {
+      "amount": "0.156",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0093",
+      "raw_row_index": 6,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "3.1∼3.5",
+      "work_item_code": "FP-05-01-02"
+    },
+    {
+      "amount": "0.036",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0093",
+      "raw_row_index": 6,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "3.1∼3.5",
+      "work_item_code": "FP-05-01-02"
+    },
+    {
+      "amount": "0.180",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0093",
+      "raw_row_index": 7,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "3.6∼4.0",
+      "work_item_code": "FP-05-01-02"
+    },
+    {
+      "amount": "0.048",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0093",
+      "raw_row_index": 7,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "3.6∼4.0",
+      "work_item_code": "FP-05-01-02"
+    },
+    {
+      "amount": "0.204",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0093",
+      "raw_row_index": 8,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "4.1∼4.5",
+      "work_item_code": "FP-05-01-02"
+    },
+    {
+      "amount": "0.048",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0093",
+      "raw_row_index": 8,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "4.1∼4.5",
+      "work_item_code": "FP-05-01-02"
+    },
+    {
+      "amount": "0.228",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0093",
+      "raw_row_index": 9,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "4.6∼5.0",
+      "work_item_code": "FP-05-01-02"
+    },
+    {
+      "amount": "0.060",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0093",
+      "raw_row_index": 9,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "4.6∼5.0",
+      "work_item_code": "FP-05-01-02"
+    },
+    {
+      "amount": "0.096",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 1,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "4이하",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.024",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 1,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "4이하",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.120",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 2,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "5(4이하)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.036",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 2,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "5(4이하)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.204",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 3,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "6 ∼ 7(5 ∼ 6)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.048",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 3,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "6 ∼ 7(5 ∼ 6)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.324",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 4,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "8 ∼ 9(7 ∼ 8)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.084",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 4,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "8 ∼ 9(7 ∼ 8)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.180",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 5,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "10 ∼ 11(9)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.072",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 5,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "10 ∼ 11(9)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.312",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 6,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "12 ∼ 14(10 ∼ 12)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.096",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 6,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "12 ∼ 14(10 ∼ 12)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.480",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 7,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "15 ∼ 17(13 ∼ 14)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.120",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 7,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "15 ∼ 17(13 ∼ 14)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.612",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 8,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "18 ∼ 19(15 ∼ 16)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.132",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 8,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "18 ∼ 19(15 ∼ 16)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.804",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 9,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "20 ∼ 24(17 ∼ 20)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.156",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 9,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "20 ∼ 24(17 ∼ 20)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "1.080",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 10,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "25 ∼ 29(21 ∼ 24)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.192",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 10,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "25 ∼ 29(21 ∼ 24)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "1.344",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 11,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "30 ∼ 34(25 ∼ 28)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.228",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 11,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "30 ∼ 34(25 ∼ 28)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "1.620",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 12,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "35 ∼ 39(29 ∼ 32)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.264",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 12,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "35 ∼ 39(29 ∼ 32)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "1.884",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 13,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "40 ∼ 44(33 ∼ 37)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.300",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 13,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "40 ∼ 44(33 ∼ 37)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "2.160",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 14,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "45 ∼ 49(38 ∼ 41)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.336",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 14,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "45 ∼ 49(38 ∼ 41)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "2.424",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 15,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "50 ∼ 54(42 ∼ 45)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.372",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 15,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "50 ∼ 54(42 ∼ 45)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "2.700",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 16,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "55 ∼ 59(46 ∼ 49)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.408",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 16,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "55 ∼ 59(46 ∼ 49)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "2.856",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 17,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "60(50)",
+      "work_item_code": "FP-05-01-03"
+    },
+    {
+      "amount": "0.432",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0094",
+      "raw_row_index": 17,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "60(50)",
+      "work_item_code": "FP-05-01-03"
+    },
     {
       "amount": "3.0",
       "amount_unit": "",
@@ -77,6 +1015,622 @@
       "variant": "평떼",
       "work_item_code": "FP-05-01-04"
     },
+    {
+      "amount": "0.03",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 1,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "3",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "0.01",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 1,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "3",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "36",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 1,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "3",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "1.86",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 1,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "3",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "0.06",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 2,
+      "resource_code": "1003",
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+      "work_item_code": "FP-05-02"
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+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "9",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "0.02",
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+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 4,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
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+      "work_item_code": "FP-05-02"
+    },
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+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
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+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "9",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "2.79",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 4,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
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+      "variant": "9",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "0.23",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 5,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "11",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "0.03",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 5,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "11",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "60",
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+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 5,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "11",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "3.07",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 5,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "11",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "0.30",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 6,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "13",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "0.03",
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+      "group_ratio_pct": null,
+      "pum_form": "requirement",
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+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "13",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "66",
+      "amount_unit": "",
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+      "pum_form": "requirement",
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+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "13",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "4.18",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 6,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "13",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "0.37",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
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+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "15",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "0.05",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 7,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "15",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "72",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 7,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "15",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "4.65",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 7,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
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+      "variant": "15",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "0.56",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 8,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "18",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "0.06",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 8,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "18",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "78",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 8,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "18",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "5.21",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 8,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "18",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "0.65",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 9,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "21",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "0.08",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 9,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "21",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "84",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 9,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "21",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "6.51",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 9,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "21",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "0.74",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 10,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "24",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "0.09",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 10,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "24",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "90",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 10,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "24",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "7.06",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 10,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "24",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "1.58",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 11,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "30",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "0.19",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 11,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "30",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "100",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 11,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "30",
+      "work_item_code": "FP-05-02"
+    },
+    {
+      "amount": "7.90",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0098",
+      "raw_row_index": 11,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "30",
+      "work_item_code": "FP-05-02"
+    },
     {
       "amount": "0.19",
       "amount_unit": "",
@@ -133,6 +1687,426 @@
       "variant": "",
       "work_item_code": "FP-05-03-03"
     },
+    {
+      "amount": "0.10",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 1,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "4(5)이하",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.06",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 1,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "4(5)이하",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.17",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 2,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "5(6)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.08",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 2,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "5(6)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.26",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 3,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "6 ∼ 7(7 ∼ 8)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.13",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 3,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "6 ∼ 7(7 ∼ 8)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.19",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 4,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "8 ∼ 9(9 ∼ 11)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.11",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 4,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "8 ∼ 9(9 ∼ 11)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.24",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 5,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "10 ∼ 11(12 ∼ 13)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.13",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 5,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "10 ∼ 11(12 ∼ 13)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.31",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 6,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "12 ∼ 14(14 ∼ 17)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.15",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 6,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "12 ∼ 14(14 ∼ 17)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.39",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 7,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "15 ∼ 17(18 ∼ 20)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.17",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 7,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "15 ∼ 17(18 ∼ 20)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.47",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 8,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "18 ∼ 19(21 ∼ 23)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.20",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 8,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "18 ∼ 19(21 ∼ 23)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.56",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 9,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "20 ∼ 24(24 ∼ 29)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.22",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 9,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "20 ∼ 24(24 ∼ 29)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.69",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 10,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "25 ∼ 29(30 ∼ 35)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.26",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 10,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "25 ∼ 29(30 ∼ 35)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.83",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 11,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "30 ∼ 34(36 ∼ 41)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.30",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 11,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "30 ∼ 34(36 ∼ 41)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.97",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 12,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "35 ∼ 39(42 ∼ 47)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.35",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 12,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "35 ∼ 39(42 ∼ 47)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "1.11",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 13,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "40 ∼ 44(48 ∼ 53)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.38",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 13,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "40 ∼ 44(48 ∼ 53)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "1.24",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 14,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "45 ∼ 49(54 ∼ 59)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.43",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 14,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "45 ∼ 49(54 ∼ 59)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "1.33",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 15,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "50(60)",
+      "work_item_code": "FP-05-03-05"
+    },
+    {
+      "amount": "0.45",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0106",
+      "raw_row_index": 15,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "50(60)",
+      "work_item_code": "FP-05-03-05"
+    },
     {
       "amount": "0.47",
       "amount_unit": "",
@@ -623,6 +2597,174 @@
       "variant": "",
       "work_item_code": "FP-06-07-02"
     },
+    {
+      "amount": "0.2352",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0228",
+      "raw_row_index": 1,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "무인헬기 (ha당)",
+      "work_item_code": "FP-08-06-02"
+    },
+    {
+      "amount": "0.1193",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0228",
+      "raw_row_index": 1,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "무인헬기 (ha당)",
+      "work_item_code": "FP-08-06-02"
+    },
+    {
+      "amount": "0.0067",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0228",
+      "raw_row_index": 3,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "취수 및 약제조제",
+      "work_item_code": "FP-08-06-02"
+    },
+    {
+      "amount": "0.0067",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0228",
+      "raw_row_index": 3,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "취수 및 약제조제",
+      "work_item_code": "FP-08-06-02"
+    },
+    {
+      "amount": "0.1126",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0228",
+      "raw_row_index": 5,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "주유 및 약제충전 기체정비",
+      "work_item_code": "FP-08-06-02"
+    },
+    {
+      "amount": "0.1126",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0228",
+      "raw_row_index": 5,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "주유 및 약제충전 기체정비",
+      "work_item_code": "FP-08-06-02"
+    },
+    {
+      "amount": "0.3148",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0229",
+      "raw_row_index": 1,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "멀티콥터 (ha당)",
+      "work_item_code": "FP-08-06-02"
+    },
+    {
+      "amount": "0.2099",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0229",
+      "raw_row_index": 1,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "멀티콥터 (ha당)",
+      "work_item_code": "FP-08-06-02"
+    },
+    {
+      "amount": "0.0067",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0229",
+      "raw_row_index": 3,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "취수 및 약제조제",
+      "work_item_code": "FP-08-06-02"
+    },
+    {
+      "amount": "0.0067",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0229",
+      "raw_row_index": 3,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "취수 및 약제조제",
+      "work_item_code": "FP-08-06-02"
+    },
+    {
+      "amount": "0.2032",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0229",
+      "raw_row_index": 5,
+      "resource_code": "1003",
+      "resource_kind": "labor",
+      "resource_name": "특별인부",
+      "resource_spec": "",
+      "variant": "기체 및 약제충전 기체정비",
+      "work_item_code": "FP-08-06-02"
+    },
+    {
+      "amount": "0.2032",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0229",
+      "raw_row_index": 5,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "기체 및 약제충전 기체정비",
+      "work_item_code": "FP-08-06-02"
+    },
     {
       "amount": "0.75",
       "amount_unit": "",
@@ -1701,6 +3843,314 @@
       "variant": "소형구조물",
       "work_item_code": "FP-12-01-03"
     },
+    {
+      "amount": "0.9",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0361",
+      "raw_row_index": 1,
+      "resource_code": "1013",
+      "resource_kind": "labor",
+      "resource_name": "콘크리트공",
+      "resource_spec": "",
+      "variant": "1:2:4",
+      "work_item_code": "FP-12-02"
+    },
+    {
+      "amount": "1.0",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0361",
+      "raw_row_index": 1,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "1:2:4",
+      "work_item_code": "FP-12-02"
+    },
+    {
+      "amount": "0.9",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0361",
+      "raw_row_index": 2,
+      "resource_code": "1013",
+      "resource_kind": "labor",
+      "resource_name": "콘크리트공",
+      "resource_spec": "",
+      "variant": "1:3:6",
+      "work_item_code": "FP-12-02"
+    },
+    {
+      "amount": "0.9",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0361",
+      "raw_row_index": 2,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "1:3:6",
+      "work_item_code": "FP-12-02"
+    },
+    {
+      "amount": "0.9",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0361",
+      "raw_row_index": 3,
+      "resource_code": "1013",
+      "resource_kind": "labor",
+      "resource_name": "콘크리트공",
+      "resource_spec": "",
+      "variant": "1:4:8",
+      "work_item_code": "FP-12-02"
+    },
+    {
+      "amount": "0.7",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0361",
+      "raw_row_index": 3,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "1:4:8",
+      "work_item_code": "FP-12-02"
+    },
+    {
+      "amount": "1.07",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0335",
+      "raw_row_index": 1,
+      "resource_code": "1008",
+      "resource_kind": "labor",
+      "resource_name": "철근공",
+      "resource_spec": "",
+      "variant": "간  단",
+      "work_item_code": "FP-12-03"
+    },
+    {
+      "amount": "0.35",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0335",
+      "raw_row_index": 1,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "간  단",
+      "work_item_code": "FP-12-03"
+    },
+    {
+      "amount": "1.69",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0335",
+      "raw_row_index": 1,
+      "resource_code": "1008",
+      "resource_kind": "labor",
+      "resource_name": "철근공",
+      "resource_spec": "",
+      "variant": "간  단",
+      "work_item_code": "FP-12-03"
+    },
+    {
+      "amount": "0.69",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0335",
+      "raw_row_index": 1,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "간  단",
+      "work_item_code": "FP-12-03"
+    },
+    {
+      "amount": "1.24",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0335",
+      "raw_row_index": 2,
+      "resource_code": "1008",
+      "resource_kind": "labor",
+      "resource_name": "철근공",
+      "resource_spec": "",
+      "variant": "보  통",
+      "work_item_code": "FP-12-03"
+    },
+    {
+      "amount": "0.45",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0335",
+      "raw_row_index": 2,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "보  통",
+      "work_item_code": "FP-12-03"
+    },
+    {
+      "amount": "1.84",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0335",
+      "raw_row_index": 2,
+      "resource_code": "1008",
+      "resource_kind": "labor",
+      "resource_name": "철근공",
+      "resource_spec": "",
+      "variant": "보  통",
+      "work_item_code": "FP-12-03"
+    },
+    {
+      "amount": "0.75",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0335",
+      "raw_row_index": 2,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "보  통",
+      "work_item_code": "FP-12-03"
+    },
+    {
+      "amount": "1.51",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0335",
+      "raw_row_index": 3,
+      "resource_code": "1008",
+      "resource_kind": "labor",
+      "resource_name": "철근공",
+      "resource_spec": "",
+      "variant": "복  잡",
+      "work_item_code": "FP-12-03"
+    },
+    {
+      "amount": "0.50",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0335",
+      "raw_row_index": 3,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "복  잡",
+      "work_item_code": "FP-12-03"
+    },
+    {
+      "amount": "1.92",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0335",
+      "raw_row_index": 3,
+      "resource_code": "1008",
+      "resource_kind": "labor",
+      "resource_name": "철근공",
+      "resource_spec": "",
+      "variant": "복  잡",
+      "work_item_code": "FP-12-03"
+    },
+    {
+      "amount": "0.80",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0335",
+      "raw_row_index": 3,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "복  잡",
+      "work_item_code": "FP-12-03"
+    },
+    {
+      "amount": "1.69",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0335",
+      "raw_row_index": 4,
+      "resource_code": "1008",
+      "resource_kind": "labor",
+      "resource_name": "철근공",
+      "resource_spec": "",
+      "variant": "매우복잡",
+      "work_item_code": "FP-12-03"
+    },
+    {
+      "amount": "0.60",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0335",
+      "raw_row_index": 4,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "매우복잡",
+      "work_item_code": "FP-12-03"
+    },
+    {
+      "amount": "2.14",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0335",
+      "raw_row_index": 4,
+      "resource_code": "1008",
+      "resource_kind": "labor",
+      "resource_name": "철근공",
+      "resource_spec": "",
+      "variant": "매우복잡",
+      "work_item_code": "FP-12-03"
+    },
+    {
+      "amount": "0.86",
+      "amount_unit": "",
+      "group_ratio_pct": null,
+      "pum_form": "requirement",
+      "pum_table_id": "F0335",
+      "raw_row_index": 4,
+      "resource_code": "1002",
+      "resource_kind": "labor",
+      "resource_name": "보통인부",
+      "resource_spec": "",
+      "variant": "매우복잡",
+      "work_item_code": "FP-12-03"
+    },
     {
       "amount": "0.22",
       "amount_unit": "",
@@ -2792,12 +5242,12 @@
     "sha256": "593653135d5a2871180e7a3921f9238629b275438ef47230412aa21e9bdd80c0"
   },
   "stats": {
-    "rows": 198,
+    "rows": 373,
     "skipped_forms": {
       "coefficient": 19,
       "reference": 98,
       "undetermined": 76
     },
-    "unmatched": 307
+    "unmatched": 324
   }
 }
\ No newline at end of file
diff --git a/resources/data_cost_resource_axis/unmatched_2026-01-01.json b/resources/data_cost_resource_axis/unmatched_2026-01-01.json
index 0a0c37a9..da7f6280 100644
--- a/resources/data_cost_resource_axis/unmatched_2026-01-01.json
+++ b/resources/data_cost_resource_axis/unmatched_2026-01-01.json
@@ -680,6 +680,60 @@
       "reason": "카탈로그에 없는 이름 (기계·자재 카탈로그 미확보 포함)",
       "work_item_code": "FP-07-13"
     },
+    {
+      "cell": "600개 이하",
+      "pum_table_id": "F0201",
+      "reason": "자원 열의 값이 한 칸 밀린 행 — 자리를 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-01-01"
+    },
+    {
+      "cell": "1,300개 이하",
+      "pum_table_id": "F0201",
+      "reason": "자원 열의 값이 한 칸 밀린 행 — 자리를 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-01-01"
+    },
+    {
+      "cell": "2,000개 이하",
+      "pum_table_id": "F0201",
+      "reason": "자원 열의 값이 한 칸 밀린 행 — 자리를 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-01-01"
+    },
+    {
+      "cell": "2,700개 이하",
+      "pum_table_id": "F0201",
+      "reason": "자원 열의 값이 한 칸 밀린 행 — 자리를 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-01-01"
+    },
+    {
+      "cell": "3,400개 이하",
+      "pum_table_id": "F0201",
+      "reason": "자원 열의 값이 한 칸 밀린 행 — 자리를 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-01-01"
+    },
+    {
+      "cell": "4,100개 이하",
+      "pum_table_id": "F0201",
+      "reason": "자원 열의 값이 한 칸 밀린 행 — 자리를 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-01-01"
+    },
+    {
+      "cell": "300개 이하",
+      "pum_table_id": "F0202",
+      "reason": "자원 열의 값이 한 칸 밀린 행 — 자리를 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-01-02"
+    },
+    {
+      "cell": "900개 이하",
+      "pum_table_id": "F0202",
+      "reason": "자원 열의 값이 한 칸 밀린 행 — 자리를 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-01-02"
+    },
+    {
+      "cell": "1,500개 이하",
+      "pum_table_id": "F0202",
+      "reason": "자원 열의 값이 한 칸 밀린 행 — 자리를 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-01-02"
+    },
     {
       "cell": "경비(기계경비)",
       "pum_table_id": "F0454",
@@ -716,6 +770,78 @@
       "reason": "카탈로그에 없는 이름 (기계·자재 카탈로그 미확보 포함)",
       "work_item_code": "FP-08-05"
     },
+    {
+      "cell": "소형헬기 (160ha당)",
+      "pum_table_id": "F0225",
+      "reason": "자원 열의 값이 한 칸 밀린 행 — 자리를 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-06-01"
+    },
+    {
+      "cell": "사전조사",
+      "pum_table_id": "F0225",
+      "reason": "같은 갈래 이름이 두 번 나오는 표 — 등급을 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-06-01"
+    },
+    {
+      "cell": "헬기장정리",
+      "pum_table_id": "F0225",
+      "reason": "같은 갈래 이름이 두 번 나오는 표 — 등급을 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-06-01"
+    },
+    {
+      "cell": "깃발설치",
+      "pum_table_id": "F0225",
+      "reason": "같은 갈래 이름이 두 번 나오는 표 — 등급을 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-06-01"
+    },
+    {
+      "cell": "양수기설치",
+      "pum_table_id": "F0225",
+      "reason": "같은 갈래 이름이 두 번 나오는 표 — 등급을 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-06-01"
+    },
+    {
+      "cell": "약제조제",
+      "pum_table_id": "F0225",
+      "reason": "같은 갈래 이름이 두 번 나오는 표 — 등급을 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-06-01"
+    },
+    {
+      "cell": "대형헬기 (400ha당)",
+      "pum_table_id": "F0225",
+      "reason": "자원 열의 값이 한 칸 밀린 행 — 자리를 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-06-01"
+    },
+    {
+      "cell": "사전조사",
+      "pum_table_id": "F0225",
+      "reason": "같은 갈래 이름이 두 번 나오는 표 — 등급을 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-06-01"
+    },
+    {
+      "cell": "헬기장정리",
+      "pum_table_id": "F0225",
+      "reason": "같은 갈래 이름이 두 번 나오는 표 — 등급을 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-06-01"
+    },
+    {
+      "cell": "깃발설치",
+      "pum_table_id": "F0225",
+      "reason": "같은 갈래 이름이 두 번 나오는 표 — 등급을 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-06-01"
+    },
+    {
+      "cell": "양수기설치",
+      "pum_table_id": "F0225",
+      "reason": "같은 갈래 이름이 두 번 나오는 표 — 등급을 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-06-01"
+    },
+    {
+      "cell": "약제조제",
+      "pum_table_id": "F0225",
+      "reason": "같은 갈래 이름이 두 번 나오는 표 — 등급을 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-06-01"
+    },
     {
       "cell": "소형헬기 (160ha당)",
       "pum_table_id": "F0225",
@@ -794,77 +920,41 @@
       "reason": "카탈로그에 없는 이름 (기계·자재 카탈로그 미확보 포함)",
       "work_item_code": "FP-08-06-01"
     },
-    {
-      "cell": "무인헬기 (ha당)",
-      "pum_table_id": "F0228",
-      "reason": "카탈로그에 없는 이름 (기계·자재 카탈로그 미확보 포함)",
-      "work_item_code": "FP-08-06-02"
-    },
     {
       "cell": "이착륙장 정리(1개소/4ha)",
       "pum_table_id": "F0228",
-      "reason": "카탈로그에 없는 이름 (기계·자재 카탈로그 미확보 포함)",
-      "work_item_code": "FP-08-06-02"
-    },
-    {
-      "cell": "취수 및 약제조제",
-      "pum_table_id": "F0228",
-      "reason": "카탈로그에 없는 이름 (기계·자재 카탈로그 미확보 포함)",
-      "work_item_code": "FP-08-06-02"
-    },
-    {
-      "cell": "약제살포",
-      "pum_table_id": "F0228",
-      "reason": "카탈로그에 없는 이름 (기계·자재 카탈로그 미확보 포함)",
-      "work_item_code": "FP-08-06-02"
-    },
-    {
-      "cell": "주유 및 약제충전 기체정비",
-      "pum_table_id": "F0228",
-      "reason": "카탈로그에 없는 이름 (기계·자재 카탈로그 미확보 포함)",
-      "work_item_code": "FP-08-06-02"
-    },
-    {
-      "cell": "비행준비",
-      "pum_table_id": "F0228",
-      "reason": "카탈로그에 없는 이름 (기계·자재 카탈로그 미확보 포함)",
-      "work_item_code": "FP-08-06-02"
-    },
-    {
-      "cell": "멀티콥터 (ha당)",
-      "pum_table_id": "F0229",
-      "reason": "카탈로그에 없는 이름 (기계·자재 카탈로그 미확보 포함)",
+      "reason": "자원 열의 값이 한 칸 밀린 행 — 자리를 단정할 수 없어 버렸습니다.",
       "work_item_code": "FP-08-06-02"
     },
     {
       "cell": "이착륙장 정리(1개소/4ha)",
       "pum_table_id": "F0229",
-      "reason": "카탈로그에 없는 이름 (기계·자재 카탈로그 미확보 포함)",
+      "reason": "자원 열의 값이 한 칸 밀린 행 — 자리를 단정할 수 없어 버렸습니다.",
       "work_item_code": "FP-08-06-02"
     },
     {
-      "cell": "취수 및 약제조제",
-      "pum_table_id": "F0229",
-      "reason": "카탈로그에 없는 이름 (기계·자재 카탈로그 미확보 포함)",
-      "work_item_code": "FP-08-06-02"
+      "cell": "차량살포 (동력분무기)",
+      "pum_table_id": "F0230",
+      "reason": "자원 열의 값이 한 칸 밀린 행 — 자리를 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-06-03"
     },
     {
-      "cell": "약제살포",
-      "pum_table_id": "F0229",
-      "reason": "카탈로그에 없는 이름 (기계·자재 카탈로그 미확보 포함)",
-      "work_item_code": "FP-08-06-02"
+      "cell": "사전조사",
+      "pum_table_id": "F0230",
+      "reason": "자원 열의 값이 한 칸 밀린 행 — 자리를 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-06-03"
     },
     {
-      "cell": "기체 및 약제충전 기체정비",
-      "pum_table_id": "F0229",
-      "reason": "카탈로그에 없는 이름 (기계·자재 카탈로그 미확보 포함)",
-      "work_item_code": "FP-08-06-02"
+      "cell": "운전",
+      "pum_table_id": "F0230",
+      "reason": "자원 열의 값이 한 칸 밀린 행 — 자리를 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-06-03"
     },
     {
-      "cell": "비행준비",
-      "pum_table_id": "F0229",
-      "reason": "카탈로그에 없는 이름 (기계·자재 카탈로그 미확보 포함)",
-      "work_item_code": "FP-08-06-02"
+      "cell": "물주입, 살포",
+      "pum_table_id": "F0230",
+      "reason": "자원 열의 값이 한 칸 밀린 행 — 자리를 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-06-03"
     },
     {
       "cell": "차량살포 (동력분무기)",
@@ -902,6 +992,42 @@
       "reason": "카탈로그에 없는 이름 (기계·자재 카탈로그 미확보 포함)",
       "work_item_code": "FP-08-09"
     },
+    {
+      "cell": "1㎥",
+      "pum_table_id": "F0236",
+      "reason": "자원 열의 값이 한 칸 밀린 행 — 자리를 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-10"
+    },
+    {
+      "cell": "벌목조재",
+      "pum_table_id": "F0236",
+      "reason": "같은 갈래 이름이 두 번 나오는 표 — 등급을 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-10"
+    },
+    {
+      "cell": "피복작업",
+      "pum_table_id": "F0236",
+      "reason": "같은 갈래 이름이 두 번 나오는 표 — 등급을 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-10"
+    },
+    {
+      "cell": "2㎥",
+      "pum_table_id": "F0236",
+      "reason": "자원 열의 값이 한 칸 밀린 행 — 자리를 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-10"
+    },
+    {
+      "cell": "벌목조재",
+      "pum_table_id": "F0236",
+      "reason": "같은 갈래 이름이 두 번 나오는 표 — 등급을 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-10"
+    },
+    {
+      "cell": "피복작업",
+      "pum_table_id": "F0236",
+      "reason": "같은 갈래 이름이 두 번 나오는 표 — 등급을 단정할 수 없어 버렸습니다.",
+      "work_item_code": "FP-08-10"
+    },
     {
       "cell": "벌목조재",
       "pum_table_id": "F0236",
@@ -1358,30 +1484,6 @@
       "reason": "카탈로그에 없는 이름 (기계·자재 카탈로그 미확보 포함)",
       "work_item_code": "FP-10-10-02"
     },
-    {
-      "cell": "간  단",
-      "pum_table_id": "F0335",
-      "reason": "카탈로그에 없는 이름 (기계·자재 카탈로그 미확보 포함)",
-      "work_item_code": "FP-12-03"
-    },
-    {
-      "cell": "보  통",
-      "pum_table_id": "F0335",
-      "reason": "카탈로그에 없는 이름 (기계·자재 카탈로그 미확보 포함)",
-      "work_item_code": "FP-12-03"
-    },
-    {
-      "cell": "복  잡",
-      "pum_table_id": "F0335",
-      "reason": "카탈로그에 없는 이름 (기계·자재 카탈로그 미확보 포함)",
-      "work_item_code": "FP-12-03"
-    },
-    {
-      "cell": "매우복잡",
-      "pum_table_id": "F0335",
-      "reason": "카탈로그에 없는 이름 (기계·자재 카탈로그 미확보 포함)",
-      "work_item_code": "FP-12-03"
-    },
     {
       "cell": "합    판",
       "pum_table_id": "F0336",