diff --git a/B09_Estimation/B09_Estimation_UI_Tabs_Total.ts b/B09_Estimation/B09_Estimation_UI_Tabs_Total.ts
index 1ea78b13f..e41a21e1b 100644
--- a/B09_Estimation/B09_Estimation_UI_Tabs_Total.ts
+++ b/B09_Estimation/B09_Estimation_UI_Tabs_Total.ts
@@ -271,7 +271,7 @@ export const buildTotal: TabBuild = (ctx): TabTable => {
 
 /** 원가계산서 줄 [키(cost · 총괄 줄), 구분, 비목, 세목] */
 const COST_ROWS: Array<[string, string, string, string, string?]> = [
-  ["direct_material", "순공사원가", "재료비", "직접재료비", "material"],
+  ["direct_material", "순공사원가", "재료비", "직접재료비", "direct"],
   ["indirect_material", "순공사원가", "재료비", "간접재료비"],
   ["scrap", "순공사원가", "재료비", "작업설 · 부산물 등(△)"],
   ["material", "순공사원가", "재료비", "소계", "direct"],
diff --git a/resources/tester/test_261_2_b09_cost_link_targets.py b/resources/tester/test_261_2_b09_cost_link_targets.py
new file mode 100644
index 000000000..7b6db0414
--- /dev/null
+++ b/resources/tester/test_261_2_b09_cost_link_targets.py
@@ -0,0 +1,54 @@
+# -*- coding: utf-8 -*-
+"""261-2 B09 공사원가계산서 줄 이동 대상 — 모든 줄의 대상 키가 총괄 줄 키에 있음(빈 대상 = 이동 없음 허용).
+
+직접재료비 → 총괄 「가. 순공사비계」(direct) · 직접노무비 · 산출경비와 같은 자리.
+"""
+
+import json
+import re
+import subprocess
+from pathlib import Path
+
+ROOT = Path(__file__).resolve().parents[2]
+B09 = ROOT / "B09_Estimation"
+IMPORTS = re.compile(r"^import[^;]*;\n", re.MULTILINE)
+
+SUMS = {"material": 194234417, "labor": 346800554, "expense": 169324165, "supply_net": 69474220}
+
+BODY = f"""
+const user = {{ estimate: {{}} }};
+const ctx = {{ sheets: {{ total: computeTotal({json.dumps(SUMS)}, user.estimate) }}, payload: {{}}, user, setUser: () => {{}} }};
+const T = buildTotal(ctx), C = buildCost(ctx);
+console.log(JSON.stringify({{
+  totalKeys: T.rows.map((r) => r.key),
+  cost: C.rows.map((r, i) => [r.key, C.link(i)]),
+}}));
+"""
+
+
+def _run() -> dict:
+    names = ("Calc_Base", "Calc_Total", "UI_Tabs", "UI_Tabs_Total")
+    script = "".join(
+        IMPORTS.sub("", (B09 / f"B09_Estimation_{n}.ts").read_text(encoding="utf-8")) for n in names
+    )
+    result = subprocess.run(
+        ["node", "--experimental-strip-types", "--no-warnings",
+         "--input-type=module-typescript"],
+        input=script + BODY, capture_output=True, text=True, encoding="utf-8", timeout=60,
+    )  # fmt: skip
+    assert result.returncode == 0, result.stderr
+    return json.loads(result.stdout)
+
+
+def test_모든_원가_줄_이동_대상이_총괄_줄에_있음():
+    got = _run()
+    keys = set(got["totalKeys"])
+    missing = [k for k, link in got["cost"] if link and link["key"] not in keys]
+    assert not missing, missing
+    assert len(got["cost"]) > 20
+
+
+def test_직접재료비_이동_대상_direct():
+    links = {k: link for k, link in _run()["cost"]}
+    assert links["direct_material"] == {"tab": "total", "key": "direct"}
+    assert links["direct_labor"] == links["expense"] == links["direct_material"]