diff --git a/B08_Quantity/B08_Quantity_Engine_StructurePriceLink.py b/B08_Quantity/B08_Quantity_Engine_StructurePriceLink.py
index 976bae3d..193206be 100644
--- a/B08_Quantity/B08_Quantity_Engine_StructurePriceLink.py
+++ b/B08_Quantity/B08_Quantity_Engine_StructurePriceLink.py
@@ -160,6 +160,12 @@ def price_sheets(
             "total": Decimal(str(table["total"])),
             "blocked": table["blocked"],
             "unconfirmed": table["unconfirmed"],
+            # 단위당 구성(단가표 코드, 수량) — B09 집계표가 자원까지 풂. 수동 단가 줄은 못 풂.
+            "parts": [
+                (str(row["ref_code"]), Decimal(str(row["quantity"])))
+                for row in table["rows"]
+                if row.get("ref_code") and "total" in row and not row.get("manual")
+            ],
             "reasons": [
                 f"{row['name']}: {row['reason']}"
                 for row in table["rows"]
diff --git a/B09_Estimation/B09_Estimation_BillOfQuantities.py b/B09_Estimation/B09_Estimation_BillOfQuantities.py
index 3681c01b..d6c75708 100644
--- a/B09_Estimation/B09_Estimation_BillOfQuantities.py
+++ b/B09_Estimation/B09_Estimation_BillOfQuantities.py
@@ -173,6 +173,8 @@ class BillRow:
     unconfirmed: int = 0
     #: 「단산 N 참조」 — 비고 첫 조각과 같은 글. 번호는 낼 때마다 매김(저장 안 함).
     price_basis_label: str = ""
+    #: 단가표 제목이 아닌 줄(묶음·구조물도 호표)의 **단위당 구성** `(단가 코드, 수량)` — 집계표가 자원까지 풂.
+    parts: list[tuple[str, Decimal]] = field(default_factory=list)
     #: 줄 사유 **조각** — `(닿는 열 키, 글)`. 화면 「비고」는 이것을 이어 붙인 것이고,
     #: 근거 호버는 열 키로 걸러 **그 사유가 닿는 칸에만** 띄운다(PLAN 8-36 ㉮).
     #: ⚠ 종전엔 `note` 한 칸에 덮어썼다 — 한 줄에 사유가 둘이면 **하나가 조용히 사라졌다**
@@ -268,6 +270,17 @@ class BillResult:
     def direct_expense_krw(self) -> Decimal:
         return sum((r.expense_krw for r in self.rows if not r.is_group), _ZERO)
 
+    def resource_quantities(self) -> dict[str, Decimal]:
+        """집계표에 넘길 `{단가 코드: 수량}` — 내역 줄 차례 그대로(처음 쓰인 차례가 호표 번호)."""
+        found: dict[str, Decimal] = {}
+        for row in self.rows:
+            if row.is_group or row.amount_krw is None or row.quantity is None:
+                continue
+            for code, amount in row.parts or [(row.price_code, Decimal(1))]:
+                if code:
+                    found[code] = found.get(code, _ZERO) + amount * row.quantity
+        return found
+
     @property
     def body_total_krw(self) -> Decimal:
         """내역서 **본체** 합계 — 줄마다 절사한 금액의 합.
@@ -386,6 +399,7 @@ from B09_Estimation.B09_Estimation_BillOfQuantities_Rows import (  # noqa: E402
     _leaf_row,
     _material_row,
     _structure_price_row,
+    _sum_groups,
     bill_line,  # noqa: F401 — 내역 줄 성분별 절사(골든셋 시험이 여기서 부름)
 )
 
@@ -633,24 +647,6 @@ def build_bill(
     return result
 
 
-def _sum_groups(rows: list[BillRow]) -> None:
-    """머리글 줄 금액 = 그 아래 줄 금액의 합(성분마다) — 실무 내역서 계 줄. 화면은 더하지 않음.
-
-    ⚠ `direct_*`·`body_total_krw` 는 머리글을 빼고 더하므로 두 번 안 셈.
-    """
-    for group in rows:
-        if not group.is_group:
-            continue
-        prefix = f"{group.item_no}-"
-        children = [
-            r for r in rows if not r.is_group and r.item_no.startswith(prefix) and r.amount_krw
-        ]
-        group.material_krw = sum((r.material_krw for r in children), _ZERO)
-        group.labor_krw = sum((r.labor_krw for r in children), _ZERO)
-        group.expense_krw = sum((r.expense_krw for r in children), _ZERO)
-        group.amount_krw = sum((r.amount_krw for r in children), _ZERO)
-
-
 def bill_summary(result: BillResult) -> dict[str, Any]:
     """화면에 낼 요약 — **무엇이 비었는지**를 함께 낸다."""
     return {
diff --git a/B09_Estimation/B09_Estimation_BillOfQuantities_Rows.py b/B09_Estimation/B09_Estimation_BillOfQuantities_Rows.py
index 45c237b3..7a456b66 100644
--- a/B09_Estimation/B09_Estimation_BillOfQuantities_Rows.py
+++ b/B09_Estimation/B09_Estimation_BillOfQuantities_Rows.py
@@ -40,6 +40,24 @@ def bill_line(unit: Money3, quantity) -> Money3:
     )
 
 
+def _sum_groups(rows: list[BillRow]) -> None:
+    """머리글 줄 금액 = 그 아래 줄 금액의 합(성분마다) — 실무 내역서 계 줄. 화면은 더하지 않음.
+
+    ⚠ `direct_*`·`body_total_krw` 는 머리글을 빼고 더하므로 두 번 안 셈.
+    """
+    for group in rows:
+        if not group.is_group:
+            continue
+        prefix = f"{group.item_no}-"
+        children = [
+            r for r in rows if not r.is_group and r.item_no.startswith(prefix) and r.amount_krw
+        ]
+        group.material_krw = sum((r.material_krw for r in children), Decimal(0))
+        group.labor_krw = sum((r.labor_krw for r in children), Decimal(0))
+        group.expense_krw = sum((r.expense_krw for r in children), Decimal(0))
+        group.amount_krw = sum((r.amount_krw for r in children), Decimal(0))
+
+
 def _set_unit(row: BillRow, unit: Money3) -> None:
     """성분 단가 칸 — 금액을 낸 바로 그 3분할(내역 서식 「노무비·재료비·경비 단가」)."""
     row.unit_material_krw = unit.material
@@ -80,6 +98,7 @@ def _composite_row(
         # 묶음도 호표 한 장 — 조각 줄 0.1원 · 성분 소계 원 미만 절사(아래 `floored`, 명세 7장).
         scaled = unit_prices.book.resolve(f"B-{code}").scaled(amount).floored(Decimal("0.1"))
         money = scaled if money is None else money + scaled
+        row.parts.append((f"B-{code}", amount))
 
     reasons: list[str] = []
     for pending in item.composite_not_ready:
@@ -170,6 +189,7 @@ def _structure_price_row(
     line = bill_line(entry["money"], item.quantity)
     _set_unit(row, entry["money"])
     row.price_code = ref
+    row.parts = list(entry.get("parts") or [])
     row.unconfirmed = int(entry["unconfirmed"] or 0)
     row.unit_price_krw = entry["total"]
     row.amount_krw = line.total
diff --git a/B09_Estimation/B09_Estimation_Lists.py b/B09_Estimation/B09_Estimation_Lists.py
index d2f067ae..ae1de9dd 100644
--- a/B09_Estimation/B09_Estimation_Lists.py
+++ b/B09_Estimation/B09_Estimation_Lists.py
@@ -140,6 +140,17 @@ def machine_list(build: UnitPriceBuild) -> list[dict[str, Any]]:
     return rows
 
 
+def machine_summary_amounts(unit_money: Any, quantity: Decimal) -> dict[str, Decimal]:
+    """중기시간금액집계표 금액 — **성분마다 반올림한 뒤 합**(단가 열 없이 합계·노무·재료·경비).
+
+    근거 실무 6건 골든셋 — 성분마다 131/144 · 합계를 한 번에 반올림하면 107/144.
+    """
+    return {
+        key: round_at(getattr(unit_money, key) * quantity, OutputPlace.RESOURCE_SUMMARY)
+        for key in ("labor", "material", "expense")
+    }
+
+
 def resource_summary(
     quantities: dict[str, Decimal],
     build: UnitPriceBuild | None = None,
@@ -181,19 +192,26 @@ def resource_summary(
             slot[0] += detail.quantity * amount
 
     for raw_code, quantity in quantities.items():
-        code = raw_code if raw_code.startswith("B-") else f"B-{raw_code}"
+        code = raw_code if raw_code in book.titles or raw_code.startswith("B-") else f"B-{raw_code}"
         if code not in book.titles:
             missing.append(raw_code)
             continue
-        walk(code, Decimal(str(quantity)), (code,))
+        if book.titles[code].kind in unfold:
+            walk(code, Decimal(str(quantity)), (code,))
+        else:
+            # 구조물도 표 줄이 자원(노임·자재·중기)을 바로 부른 자리 — 그대로 한 줄.
+            slot = picked.setdefault(code, [_ZERO, book.titles[code]])
+            slot[0] += Decimal(str(quantity))
 
     groups: dict[str, list[dict[str, Any]]] = {
         "labor": [],
         "material": [],
         "expense": [],
         "machine": [],
+        "lumpsum": [],
     }
-    for ref, (amount, title) in sorted(picked.items()):
+    # ⚠ 차례 = **처음 쓰인 차례**(내역 줄 → 호표 안 줄) — 호표 번호가 그 차례(2026-09-14 브레인 판정).
+    for ref, (amount, title) in picked.items():
         if title is None:
             missing.append(ref)
             continue
@@ -202,12 +220,12 @@ def resource_summary(
             PriceKind.MATERIAL: "material",
             PriceKind.MACHINE_BASE: "expense",
             PriceKind.MACHINE_HOURLY: "machine",
+            PriceKind.LUMPSUM: "lumpsum",
         }.get(title.kind)
         if bucket is None:
-            # 일식(W)은 단가 0 이라 자원이 아님 — 그 밖의 종류가 오면 조용히 버리지 않고 드러냄.
-            if title.kind is not PriceKind.LUMPSUM:
-                missing.append(f"{ref} (집계 칸 없는 종류 {title.kind.value})")
+            missing.append(f"{ref} (집계 칸 없는 종류 {title.kind.value})")
             continue
+        row: dict[str, Any] = {}
         try:
             unit_money = book.resolve(ref)
             unit_price: Decimal | None = unit_money.total
@@ -215,11 +233,17 @@ def resource_summary(
             money: Decimal | None = round_at(
                 unit_money.total * amount, OutputPlace.RESOURCE_SUMMARY
             )
+            if bucket == "machine":
+                parts = machine_summary_amounts(unit_money, amount)
+                money = sum(parts.values(), _ZERO)
+                row = {f"{key}_krw": str(value) for key, value in parts.items()}
+                row.update({f"unit_{key}_krw": str(getattr(unit_money, key)) for key in parts})
             note = ""
         except Exception as error:
             unit_price, money, note = None, None, str(error)
         groups[bucket].append(
             {
+                "number": len(groups[bucket]) + 1,
                 "code": ref,
                 "name": title.name,
                 "spec": title.spec,
@@ -227,6 +251,7 @@ def resource_summary(
                 "unit": title.unit,
                 "unit_price_krw": _money(unit_price),
                 "amount_krw": _money(money),
+                **row,
                 "note": note,
             }
         )
@@ -238,6 +263,85 @@ def resource_summary(
     }
 
 
+def add_material_rows(summary: dict[str, Any], sheet: Any) -> None:
+    """재료비 집계표에 **자재대 줄**(사급·관급)을 이어 붙임 — 실무 집계표는 내역 자재 줄까지 한 표.
+
+    값은 자재대 표의 단가·수량 그대로, 금액만 집계표 자리(반올림)로.
+    ⚠ 단가 못 세운 줄·공급 미정 줄은 안 실음(자재대 표가 이미 이름째 드러냄).
+    """
+    if sheet is None:
+        return
+    rows = summary["groups"]["material"]
+    for supply, items in (("사급", sheet.contractor_rows), ("관급", sheet.owner_rows)):
+        for item in items:
+            if item.unit_price_krw is None:
+                continue
+            rows.append(
+                {
+                    "number": len(rows) + 1,
+                    "code": "",
+                    "name": item.name,
+                    "spec": item.spec,
+                    "quantity": str(item.total_amount),
+                    "unit": item.unit,
+                    "unit_price_krw": str(item.unit_price_krw),
+                    "amount_krw": str(
+                        round_at(
+                            item.unit_price_krw * item.total_amount, OutputPlace.RESOURCE_SUMMARY
+                        )
+                    ),
+                    "note": f"자재대({supply})",
+                }
+            )
+
+
+def bill_lists(summary: dict[str, Any]) -> dict[str, Any]:
+    """내역이 쓴 자원의 **목록표**(색인) — 집계표와 같은 코드·같은 차례, 수량·금액만 뺌.
+
+    ⚠ 값을 새로 세지 않음 — 집계표 줄의 단가 칸을 그대로 옮김. 경비목록표만 **기계 취득가(천원)**를
+      더 실음(실무 서식: 중기 호표가 부르는 `S` 층) — 카탈로그 값 그대로.
+    """
+    from B09_Estimation.B09_Estimation_MachineCost import load_machine_catalog
+
+    groups = summary["groups"]
+    keep = ("number", "code", "name", "spec", "unit", "unit_price_krw", "note")
+
+    def index(rows: list[dict[str, Any]], extra: tuple[str, ...] = ()) -> list[dict[str, Any]]:
+        return [{key: row.get(key) for key in (*keep, *extra)} for row in rows]
+
+    catalog = load_machine_catalog()
+    machines = dict.fromkeys(row["code"][2:].split("#")[0] for row in groups["machine"])
+    expense = [
+        {
+            "code": f"S-{code}",
+            "name": catalog.machines[code].name,
+            "spec": catalog.machines[code].specification,
+            "unit": "천원",
+            "unit_price_krw": _money(catalog.machines[code].price_thousand_krw),
+            "note": "",
+        }
+        for code in machines
+        if code in catalog.machines
+    ] + index(groups["expense"])
+    for number, row in enumerate(expense, start=1):
+        row["number"] = number
+    unit_keys = ("unit_labor_krw", "unit_material_krw", "unit_expense_krw")
+    return {
+        "labor": index(groups["labor"]),
+        "material": index(groups["material"]),
+        "expense": expense,
+        "machine": index(groups["machine"], unit_keys),
+        "lumpsum": index(groups["lumpsum"]),
+    }
+
+
+def bill_sheets(result: Any, build: UnitPriceBuild) -> dict[str, Any]:
+    """내역 한 벌의 집계표 넷(`resources`)과 목록표(`lists`) — 내역 응답에 함께 실음."""
+    resources = resource_summary(result.resource_quantities(), build)
+    add_material_rows(resources, result.material_sheet)
+    return {"resources": resources, "lists": bill_lists(resources)}
+
+
 def all_lists(build: UnitPriceBuild | None = None) -> dict[str, Any]:
     """목록표 넷을 한 번에 — 화면이 탭 하나에서 다 쓴다."""
     prices = build or cached_build()
diff --git a/B09_Estimation/B09_Estimation_Lists_Sources.py b/B09_Estimation/B09_Estimation_Lists_Sources.py
index 30f1f11c..fa9d6c8f 100644
--- a/B09_Estimation/B09_Estimation_Lists_Sources.py
+++ b/B09_Estimation/B09_Estimation_Lists_Sources.py
@@ -110,6 +110,8 @@ def material_price_comparison(build: UnitPriceBuild | None = None) -> dict[str,
             note = ""
         except Exception as error:  # 채택 슬롯이 비었다 — 지어내지 않는다
             adopted, note = None, str(error)
+        # 최소단가 — 값이 선 원천 가운데 가장 싼 칸(STmate `wM_Boxa` 「최소단가」 표시 · 채택 규칙 17번 §5.5).
+        filled = [(value, i + 1) for i, value in enumerate(title.slots[:5]) if value]
         rows.append(
             {
                 "code": code,
@@ -117,6 +119,7 @@ def material_price_comparison(build: UnitPriceBuild | None = None) -> dict[str,
                 "spec": title.spec,
                 "unit": title.unit,
                 "slots": slots,
+                "min_slot": min(filled)[1] if filled else None,
                 "adopted_slot": title.adopted_slot,
                 "adopted_price_krw": _money(adopted),
                 "note": note,
diff --git a/B09_Estimation/B09_Estimation_Router.py b/B09_Estimation/B09_Estimation_Router.py
index 77b58cb8..7f2e7a08 100644
--- a/B09_Estimation/B09_Estimation_Router.py
+++ b/B09_Estimation/B09_Estimation_Router.py
@@ -796,10 +796,14 @@ async def get_bill(project_id: UUID) -> JSONResponse:
             content={"status": "error", "message": "예산내역서를 세우지 못했습니다."},
         )
 
+    from B09_Estimation.B09_Estimation_Lists import bill_sheets
+
     return JSONResponse(
         content=_with_provenance(
             {
                 "status": "success",
+                # 집계표 넷·목록표 — 이 내역이 쓴 자원을 처음 쓰인 차례로 되모음(값은 새로 안 셈).
+                **bill_sheets(result, build),
                 "rows": [row.as_dict() for row in result.rows],
                 "excluded": [row.as_dict() for row in result.excluded],
                 "materials": [row.as_dict() for row in result.material_rows],
diff --git a/B09_Estimation/B09_Estimation_UI_Detail.ts b/B09_Estimation/B09_Estimation_UI_Detail.ts
index d23c3b39..6f5192c7 100644
--- a/B09_Estimation/B09_Estimation_UI_Detail.ts
+++ b/B09_Estimation/B09_Estimation_UI_Detail.ts
@@ -58,18 +58,22 @@ function trail(ctx: B09TabContext): HTMLElement {
   return box;
 }
 
-/** 줄이 가리키는 곳 — 단산(D)은 단가산출근거 탭, 일위대가·중기는 일위대가 탭. */
+/** 줄이 가리키는 곳 — 단산(D)은 단가산출근거 탭, 시간당 중기(X)는 중기 탭, 일위대가는 일위대가 탭. */
 function targetTab(row: DetailRowDto): string | null {
   if (!row.drillable || !row.ref_code) return null;
-  return row.kind === "price_basis" ? "price_basis" : "unit_price";
+  if (row.kind === "price_basis") return "price_basis";
+  return row.kind === "machine_hourly" ? "machine" : "unit_price";
 }
 
 function detailRow(row: DetailRowDto, ctx: B09TabContext): HTMLElement {
   const tr = el("tr");
-  const percent = row.unit === "%";
-  const unit: [string, string, string, string] | null = percent
-    ? null
-    : [row.unit_total ?? "", row.unit_labor ?? "", row.unit_material ?? "", row.unit_expense ?? ""];
+  // 비율 줄(잡품·공구손료·제잡비)은 단가 칸에 **밑수**가 옴 — 「21 % × 주연료비 6,365」 꼴(실무 표).
+  const unit: [string, string, string, string] = [
+    row.unit_total ?? "",
+    row.unit_labor ?? "",
+    row.unit_material ?? "",
+    row.unit_expense ?? "",
+  ];
   tr.append(
     el("td", "", row.name),
     el("td", "", row.spec),
diff --git a/B09_Estimation/B09_Estimation_UI_MachineExpense.ts b/B09_Estimation/B09_Estimation_UI_MachineExpense.ts
new file mode 100644
index 00000000..cce33926
--- /dev/null
+++ b/B09_Estimation/B09_Estimation_UI_MachineExpense.ts
@@ -0,0 +1,122 @@
+/* =============================================================================
+ * B09_Estimation_UI_MachineExpense.ts
+ * 각종 중기경비계산서 — 기종마다 한 장(별표2 (5)(가) 아홉째) · 중기 탭 아래에 붙음
+ *
+ *   - 옛 `B09_Estimation_UI_BaseData.ts` 의 중기경비계산서를 그대로 옮김(PLAN 12장 옛 탭 옮기기).
+ *   - ⚠ 목록표가 「얼마」라면 이 장은 **왜 그 값인가** — 계산 과정을 감추지 않음.
+ * ========================================================================== */
+
+import { API_BASE_URL } from "@config/config_frontend";
+import { el } from "./B09_Estimation_UI_Sheet";
+import { head, infoTable, money, note } from "./B09_Estimation_UI_Table";
+
+export interface MachineExpenseDto {
+  summary: string;
+  notes: string[];
+  sheets: Array<{
+    machine_code: string;
+    name: string;
+    spec: string;
+    price_thousand_krw: string | null;
+    economic_life_hours: number | null;
+    annual_standard_hours: number | null;
+    depreciation_coefficient: number | null;
+    maintenance_coefficient: number | null;
+    management_coefficient: number | null;
+    loss_coefficient: number | null;
+    loss_krw_per_hour: string | null;
+    fuel_liters_per_hour: string | null;
+    fuel_price_per_liter: string | null;
+    fuel_scope: string;
+    misc_material_percent: string | null;
+    operator_code: string;
+    operator_daily_wage: string | null;
+    operator_krw_per_hour: string | null;
+    material_krw: string | null;
+    labor_krw: string | null;
+    expense_krw: string | null;
+    total_krw: string | null;
+    variant: string;
+    attachment: boolean;
+    attachment_note: string;
+    gaps: string[];
+  }>;
+}
+
+export async function fetchMachineExpense(projectId: string): Promise<MachineExpenseDto> {
+  const response = await fetch(
+    `${API_BASE_URL}/projects/${encodeURIComponent(projectId)}/estimation/machine-expense`,
+    { credentials: "include" },
+  );
+  if (!response.ok) throw new Error(`machine-expense ${response.status}`);
+  return (await response.json()) as MachineExpenseDto;
+}
+
+/** 기종 한 장 — 손료·운전경비·시간당 사용료를 차례로. */
+function machineExpenseSheet(sheet: MachineExpenseDto["sheets"][number]): HTMLElement {
+  const box = el("div", "b09s-group");
+  box.append(
+    el(
+      "div",
+      "b09s-head",
+      `${sheet.machine_code} ${sheet.name} ${sheet.spec}`.trim() +
+        (sheet.variant ? ` — ${sheet.variant}` : ""),
+    ),
+  );
+  const coefficient = (value: number | null) => (value === null ? "—" : String(value));
+  box.append(
+    infoTable(
+      ["구 분", "내 용", "값"],
+      [
+        ["① 손료", "취득가격(천원)", money(sheet.price_thousand_krw)],
+        [
+          "",
+          "내용시간 / 연간표준가동시간",
+          `${coefficient(sheet.economic_life_hours)} / ${coefficient(sheet.annual_standard_hours)}`,
+        ],
+        [
+          "",
+          "상각비·정비비·관리비 계수 (10⁻⁷)",
+          `${coefficient(sheet.depreciation_coefficient)} + ${coefficient(sheet.maintenance_coefficient)} + ${coefficient(sheet.management_coefficient)} = ${coefficient(sheet.loss_coefficient)}`,
+        ],
+        ["", "시간당 손료(원)", money(sheet.loss_krw_per_hour)],
+        [
+          "② 운전경비",
+          `주연료(L/hr) × 유가(${sheet.fuel_scope})`,
+          `${sheet.fuel_liters_per_hour ?? "—"} × ${money(sheet.fuel_price_per_liter)}`,
+        ],
+        ["", "잡재료(주연료의 %)", sheet.misc_material_percent ?? "—"],
+        [
+          "",
+          `조종원(${sheet.operator_code || "—"}) 일당 → 시간당`,
+          `${money(sheet.operator_daily_wage)} → ${money(sheet.operator_krw_per_hour)}`,
+        ],
+        [
+          "③ 시간당 사용료",
+          "재료비 / 노무비 / 경비",
+          `${money(sheet.material_krw)} / ${money(sheet.labor_krw)} / ${money(sheet.expense_krw)}`,
+        ],
+        ["", "합 계", money(sheet.total_krw)],
+      ],
+      [0, 1],
+    ),
+  );
+  if (sheet.variant) {
+    box.append(
+      note(
+        "같은 기종이라도 조합 사용이면 잡재료가 16% 로 줄어 재료비가 달라집니다 —" +
+          " 그래서 층이 따로 섭니다(건설품셈 제8장 [주]⑤).",
+      ),
+    );
+  }
+  if (sheet.attachment_note) box.append(note(sheet.attachment_note));
+  for (const gap of sheet.gaps) box.append(note(`⚠ ${gap}`));
+  return box;
+}
+
+export function drawMachineExpense(body: HTMLElement, data: MachineExpenseDto): void {
+  body.append(head(`각종 중기경비계산서 (${data.sheets.length})`));
+  body.append(note(data.summary));
+  for (const line of data.notes) body.append(note(line));
+  for (const sheet of data.sheets) body.append(machineExpenseSheet(sheet));
+}
diff --git a/B09_Estimation/B09_Estimation_UI_Sheet.ts b/B09_Estimation/B09_Estimation_UI_Sheet.ts
index c76f1cc1..89231aa9 100644
--- a/B09_Estimation/B09_Estimation_UI_Sheet.ts
+++ b/B09_Estimation/B09_Estimation_UI_Sheet.ts
@@ -117,6 +117,31 @@ export function sheetTable(head: HTMLElement): { wrap: HTMLElement; tbody: HTMLE
   return { wrap, tbody };
 }
 
+/** 머리 한 줄짜리 표(목록표·집계표) — 실무 시트 칸 이름 그대로 넘김. */
+export function plainTable(headers: string[]): { wrap: HTMLElement; tbody: HTMLElement } {
+  const thead = el("thead");
+  const tr = el("tr");
+  for (const label of headers) tr.append(el("th", "", label));
+  thead.append(tr);
+  return sheetTable(thead);
+}
+
+/** 한 탭 안의 갈래 고르개(재료비·노무비…) — 고른 갈래를 돌려줌. */
+export function segmented(
+  items: Array<[string, string]>,
+  active: string,
+  onPick: (key: string) => void,
+): HTMLElement {
+  const bar = el("div", "b09s-bar");
+  for (const [key, label] of items) {
+    const button = el("button", `b09s-tab${key === active ? " is-active" : ""}`, label);
+    button.type = "button";
+    button.addEventListener("click", () => onPick(key));
+    bar.append(button);
+  }
+  return bar;
+}
+
 /** 누르면 들어가는 글 — 「제 3 호표」·「단산 2」. */
 export function linkButton(text: string, onClick: () => void): HTMLButtonElement {
   const button = el("button", "b09s-link", text);
@@ -170,6 +195,13 @@ export function injectSheetStyles(): void {
     .b09s-title { font-weight:700; font-size:14px; }
     .b09s-formula { white-space:pre-wrap; font-size:12px; color:var(--ui-text, #1f2430); }
     .b09s-legacy .b09-tabs { display:none; }
+    .b09s-head { font-weight:600; margin-top:6px; }
+    .b09s-info td { text-align:right; font-variant-numeric:tabular-nums; }
+    .b09s-info td.b09s-left, .b09s-info th.b09s-left { text-align:left; white-space:normal; }
+    .b09s-group { display:flex; flex-direction:column; gap:4px; border-top:1px solid var(--ui-border, #d0d4dc); padding-top:6px; }
+    .b09s-inline { display:flex; align-items:center; gap:8px; flex-wrap:wrap; }
+    .b09s-table td.b09s-adopted { font-weight:700; color:var(--ui-accent, #2f6fed); background:rgba(47,111,237,0.08); }
+    .b09s-min { display:inline-block; margin-left:4px; font-size:10px; color:#1e8e3e; border:1px solid #1e8e3e; border-radius:8px; padding:0 4px; }
   `;
   document.head.append(style);
 }
diff --git a/B09_Estimation/B09_Estimation_UI_Shell.ts b/B09_Estimation/B09_Estimation_UI_Shell.ts
index 4b6e0154..ff91db4d 100644
--- a/B09_Estimation/B09_Estimation_UI_Shell.ts
+++ b/B09_Estimation/B09_Estimation_UI_Shell.ts
@@ -19,6 +19,13 @@ import { rateTableTab } from "./B09_Estimation_UI_Tab_RateTable";
 import { billTab } from "./B09_Estimation_UI_Tab_Bill";
 import { unitPriceTab } from "./B09_Estimation_UI_Tab_UnitPrice";
 import { priceBasisTab } from "./B09_Estimation_UI_Tab_PriceBasis";
+import { machineTab } from "./B09_Estimation_UI_Tab_Machine";
+import { priceCompareTab } from "./B09_Estimation_UI_Tab_PriceCompare";
+import { summaryTab } from "./B09_Estimation_UI_Tab_Summary";
+import { listsTab } from "./B09_Estimation_UI_Tab_Lists";
+import { designDocTab } from "./B09_Estimation_UI_Tab_DesignDoc";
+import { basisSheetTab } from "./B09_Estimation_UI_Tab_BasisSheet";
+import { supplyTab } from "./B09_Estimation_UI_Tab_Supply";
 
 /** 탭 등록 — 한 줄에 탭 하나. 옛 탭(`legacyTab`)은 새 탭 파일이 서면 그 줄만 바꿈. */
 const TABS: B09Tab[] = [
@@ -27,11 +34,14 @@ const TABS: B09Tab[] = [
   billTab,
   unitPriceTab,
   priceBasisTab,
-  legacyTab("machine", "B09_Estimation_Tab_Machine"),
-  legacyTab("supply", "B09_Estimation_Tab_Supply"),
+  machineTab,
+  priceCompareTab,
+  summaryTab,
+  listsTab,
+  supplyTab,
   legacyTab("base_data", "B09_Estimation_Tab_BaseData"),
-  legacyTab("design_doc", "B09_Estimation_Tab_DesignDoc"),
-  legacyTab("basis_sheet", "B09_Estimation_Tab_BasisSheet"),
+  designDocTab,
+  basisSheetTab,
 ];
 
 export async function renderB09Estimation(root: HTMLElement): Promise<void> {
diff --git a/B09_Estimation/B09_Estimation_UI_Store.ts b/B09_Estimation/B09_Estimation_UI_Store.ts
index c3158e1c..1db83951 100644
--- a/B09_Estimation/B09_Estimation_UI_Store.ts
+++ b/B09_Estimation/B09_Estimation_UI_Store.ts
@@ -8,6 +8,7 @@
  * ========================================================================== */
 
 import { API_BASE_URL } from "@config/config_frontend";
+import type { ProvenancePayload } from "@ui/ui_template_provenance";
 
 export interface BillNoteDto {
   column: string;
@@ -68,7 +69,55 @@ export interface MissingDto {
   blocked_kind?: string;
 }
 
+/** 집계표·목록표 한 줄 — 서버 `resource_summary`·`bill_lists` 그대로. */
+export interface ResourceRowDto {
+  number: number;
+  code: string;
+  name: string;
+  spec: string;
+  unit: string;
+  quantity?: string;
+  unit_price_krw: string | null;
+  amount_krw?: string | null;
+  labor_krw?: string;
+  material_krw?: string;
+  expense_krw?: string;
+  unit_labor_krw?: string;
+  unit_material_krw?: string;
+  unit_expense_krw?: string;
+  note: string;
+}
+
+export type ResourceGroup = "labor" | "material" | "expense" | "machine" | "lumpsum";
+
+export interface MaterialSheetRowDto {
+  name: string;
+  spec: string;
+  unit: string;
+  total_amount: string;
+  unit_price_krw: string | null;
+  amount_krw: string | null;
+  note: string;
+}
+
+export interface MaterialSheetDto {
+  contractor: MaterialSheetRowDto[];
+  owner: MaterialSheetRowDto[];
+  unknown: MaterialSheetRowDto[];
+  contractor_total_krw: string;
+  owner_total_krw: string;
+  notes: string[];
+}
+
 export interface BillDto {
+  /** 근거 사전 — 개발환경에서만 옴. */
+  provenance?: ProvenancePayload;
+  resources: {
+    groups: Record<ResourceGroup, ResourceRowDto[]>;
+    missing: string[];
+    note: string;
+  };
+  lists: Record<ResourceGroup, ResourceRowDto[]>;
   rows: BillRowDto[];
   excluded: BillRowDto[];
   summary: {
@@ -77,6 +126,7 @@ export interface BillDto {
     missing: MissingDto[];
     unconfirmed_count: number;
     notes: string[];
+    material_sheet: MaterialSheetDto | null;
   };
   price_basis: { entries: SheetEntryDto[] };
   unit_price_sheet: { entries: SheetEntryDto[] };
@@ -140,6 +190,38 @@ export function loadBill(projectId: string, force = false): Promise<BillDto> {
   return bills.get(projectId) as Promise<BillDto>;
 }
 
+export interface PriceSlotDto {
+  name: string;
+  price_krw: string | null;
+  source_note: string;
+  adopted: boolean;
+}
+
+export interface PriceCompareDto {
+  material_comparison: {
+    slot_names: string[];
+    rows: Array<{
+      code: string;
+      name: string;
+      spec: string;
+      unit: string;
+      slots: PriceSlotDto[];
+      min_slot: number | null;
+      adopted_slot: number;
+      adopted_price_krw: string | null;
+      note: string;
+    }>;
+    notes: string[];
+  };
+}
+
+/** 자재단가대비표 — 슬롯 여섯 · 채택 · 최소단가(서버 `material_price_comparison`). */
+export function loadPriceCompare(projectId: string): Promise<PriceCompareDto> {
+  return getJson<PriceCompareDto>(
+    `/projects/${encodeURIComponent(projectId)}/estimation/price-sources`,
+  );
+}
+
 /** 호표 본표 — 일위대가(B)·시간당 중기(X)는 `unit-prices`, 단가산출(D)은 `price-basis`. */
 export function loadDetail(projectId: string, code: string): Promise<DetailDto> {
   const kind = code.startsWith("D-") ? "price-basis" : "unit-prices";
diff --git a/B09_Estimation/B09_Estimation_UI_Tab_BasisSheet.ts b/B09_Estimation/B09_Estimation_UI_Tab_BasisSheet.ts
new file mode 100644
index 00000000..3b8a1c0d
--- /dev/null
+++ b/B09_Estimation/B09_Estimation_UI_Tab_BasisSheet.ts
@@ -0,0 +1,120 @@
+/* =============================================================================
+ * B09_Estimation_UI_Tab_BasisSheet.ts
+ * B09 산출기초 탭 — 줄에 달린 근거를 한 장으로 모은 장(별표2 (5)(가) 열셋째)
+ *
+ *   - 옛 `B09_Estimation_UI_BaseData.ts` 의 산출기초를 그대로 옮김(PLAN 12장 옛 탭 옮기기).
+ *   - ⚠ 여기서 값을 다시 계산하지 않음 — 모으기만 함. 네 구획: 판 · 고른 값 · 공종별 근거 · 못 채운 자리.
+ * ========================================================================== */
+
+import { API_BASE_URL } from "@config/config_frontend";
+import type { ProvenancePayload } from "@ui/ui_template_provenance";
+import type { B09Tab } from "./B09_Estimation_UI_Shell_Types";
+import { L, hint } from "./B09_Estimation_UI_Sheet";
+import { head, infoTable, note } from "./B09_Estimation_UI_Table";
+
+interface BasisSheetDto {
+  provenance?: ProvenancePayload;
+  note: string;
+  summary: string;
+  dataset_versions: Array<{
+    dataset_id: string;
+    file: string;
+    effective_date: string;
+    sha256: string;
+  }>;
+  chosen_conditions: Array<{ item: string; value: string }>;
+  work_items: Array<{ code: string; name: string; unit: string; notes: string[] }>;
+  gaps: Array<{ kind: string; code: string; reason: string }>;
+}
+
+function draw(body: HTMLElement, data: BasisSheetDto): void {
+  const sheets = data.provenance?.sheets;
+  body.append(head("산출기초"));
+  body.append(note(data.summary));
+  body.append(note(data.note));
+
+  body.append(head(`① 어느 판으로 계산했나 (${data.dataset_versions.length})`));
+  body.append(
+    infoTable(
+      ["자료", "파일", "기준일", "지문(앞 12)"],
+      data.dataset_versions.map((row) => [
+        row.dataset_id,
+        row.file,
+        row.effective_date,
+        row.sha256 || "—",
+      ]),
+      [0, 1, 2, 3],
+      ["dataset_id", "file", "effective_date", "sha256"],
+      sheets?.basis_versions,
+    ),
+  );
+
+  body.append(head(`② 무엇을 골랐나 (${data.chosen_conditions.length})`));
+  if (data.chosen_conditions.length === 0) {
+    body.append(note("고른 값이 없습니다 — 전부 확정 기본값으로 돌고 있습니다."));
+  } else {
+    body.append(
+      infoTable(
+        ["항 목", "고른 값"],
+        data.chosen_conditions.map((row) => [row.item, row.value]),
+        [0, 1],
+        ["item", "value"],
+        sheets?.basis_chosen,
+      ),
+    );
+  }
+
+  body.append(head(`③ 공종마다 무엇을 근거로 했나 (${data.work_items.length})`));
+  body.append(
+    infoTable(
+      ["코드", "공 종", "단위", "근 거"],
+      data.work_items.map((row) => [row.code, row.name, row.unit, row.notes.join(" · ")]),
+      [0, 1, 2, 3],
+      ["code", "name", "unit", "notes"],
+      sheets?.basis_items,
+    ),
+  );
+
+  body.append(head(`④ 못 채운 자리 (${data.gaps.length})`));
+  if (data.gaps.length === 0) {
+    body.append(note("못 채운 자리가 없습니다."));
+    return;
+  }
+  body.append(
+    infoTable(
+      ["갈 래", "코드", "사 유"],
+      data.gaps.map((row) => [row.kind, row.code, row.reason]),
+      [0, 1, 2],
+      ["kind", "code", "reason"],
+      sheets?.basis_gaps,
+    ),
+  );
+  body.append(note("⚠ 여기 있는 것은 0 으로 때우지 않고 남겨 둔 자리입니다."));
+}
+
+export const basisSheetTab: B09Tab = {
+  key: "basis_sheet",
+  label: () => L("B09_Estimation_Tab_BasisSheet"),
+  render(ctx) {
+    if (!ctx.projectId) {
+      ctx.body.append(hint(L("B09_Sheet_NoProject")));
+      return;
+    }
+    // 고른 값이 바뀌면 근거도 바뀜 — 고를 때마다 새로 받음.
+    ctx.body.append(hint(L("B09_Sheet_Loading")));
+    fetch(`${API_BASE_URL}/projects/${encodeURIComponent(ctx.projectId)}/estimation/basis-sheet`, {
+      credentials: "include",
+    })
+      .then((response) => {
+        if (!response.ok) throw new Error(String(response.status));
+        return response.json() as Promise<BasisSheetDto>;
+      })
+      .then((data) => {
+        ctx.body.replaceChildren();
+        draw(ctx.body, data);
+      })
+      .catch((error: Error) => {
+        ctx.body.replaceChildren(hint(`${L("B09_Sheet_LoadFailed")} ${error.message}`, true));
+      });
+  },
+};
diff --git a/B09_Estimation/B09_Estimation_UI_Tab_DesignDoc.ts b/B09_Estimation/B09_Estimation_UI_Tab_DesignDoc.ts
new file mode 100644
index 00000000..c2668719
--- /dev/null
+++ b/B09_Estimation/B09_Estimation_UI_Tab_DesignDoc.ts
@@ -0,0 +1,82 @@
+/* =============================================================================
+ * B09_Estimation_UI_Tab_DesignDoc.ts
+ * B09 설계서 구성 탭 — 법이 정한 목차와 우리가 내는 것을 맞대 봄(별표2 (5)(가))
+ *
+ *   - 옛 `B09_Estimation_UI_BaseData.ts` 의 설계서 구성표를 그대로 옮김(PLAN 12장 옛 탭 옮기기).
+ *   - ⚠ 「없음」과 「우리 몫 아님」을 갈라 보임 — 갈라야 다음에 할 일이 달라짐.
+ * ========================================================================== */
+
+import { API_BASE_URL } from "@config/config_frontend";
+import type { B09Tab } from "./B09_Estimation_UI_Shell_Types";
+import { L, hint } from "./B09_Estimation_UI_Sheet";
+import { head, infoTable, note } from "./B09_Estimation_UI_Table";
+
+interface DesignDocDto {
+  law: string;
+  summary: string;
+  items: Array<{
+    order: number;
+    name: string;
+    status: string;
+    owner: string;
+    where: string;
+    note: string;
+  }>;
+  notes: string[];
+}
+
+let cached: DesignDocDto | null = null;
+
+function draw(body: HTMLElement, data: DesignDocDto): void {
+  body.append(head(`설계서 구성 (법이 정한 ${data.items.length})`));
+  body.append(note(data.summary));
+  body.append(note(data.law));
+  body.append(
+    infoTable(
+      ["차례", "이 름", "상 태", "누가 만드나", "어디서 나오나", "비 고"],
+      data.items.map((row) => [
+        String(row.order),
+        row.name,
+        row.status,
+        row.owner,
+        row.where || "—",
+        row.note,
+      ]),
+      [0, 1, 2, 3, 4, 5],
+    ),
+  );
+  for (const line of data.notes) body.append(note(line));
+}
+
+export const designDocTab: B09Tab = {
+  key: "design_doc",
+  label: () => L("B09_Estimation_Tab_DesignDoc"),
+  render(ctx) {
+    if (!ctx.projectId) {
+      ctx.body.append(hint(L("B09_Sheet_NoProject")));
+      return;
+    }
+    // 프로젝트 값이 아니라 **우리가 무엇을 내는가**의 표 — 한 번 받으면 그대로 씀.
+    if (cached) {
+      draw(ctx.body, cached);
+      return;
+    }
+    ctx.body.append(hint(L("B09_Sheet_Loading")));
+    fetch(
+      `${API_BASE_URL}/projects/${encodeURIComponent(ctx.projectId)}/estimation/design-doc-index`,
+      { credentials: "include" },
+    )
+      .then((response) => {
+        if (!response.ok) throw new Error(String(response.status));
+        return response.json() as Promise<DesignDocDto>;
+      })
+      .then((data) => {
+        cached = data;
+        ctx.body.replaceChildren();
+        draw(ctx.body, data);
+      })
+      .catch((error: Error) => {
+        ctx.body.replaceChildren(hint(`${L("B09_Sheet_LoadFailed")} ${error.message}`, true));
+      });
+  },
+};
diff --git a/B09_Estimation/B09_Estimation_UI_Tab_Lists.ts b/B09_Estimation/B09_Estimation_UI_Tab_Lists.ts
new file mode 100644
index 00000000..a27534d8
--- /dev/null
+++ b/B09_Estimation/B09_Estimation_UI_Tab_Lists.ts
@@ -0,0 +1,152 @@
+/* =============================================================================
+ * B09_Estimation_UI_Tab_Lists.ts
+ * B09 목록표 탭 — 일곱 목록표를 한 자리에 (실무 `…목록표` 시트 · PLAN 12장)
+ *
+ *   일위대가 · 단가산출근거 · 중기   호표 · 명칭 · 규격 · 단위 · 합계 · 노무비 · 재료비 · 경비 · 비고
+ *   재료비 · 노무비 · 경비 · 일식견적  호표 · 명칭 · 규격 · 단위 · 단가 · 비고
+ *
+ *   - ⚠ 목록표는 **색인**일 뿐 — 계산 쌍이 없음. 서버가 실은 번호·코드·단가를 그대로 늘어놓음.
+ *     번호는 내역에 처음 쓰인 차례(서버가 낼 때마다 매김).
+ *   - 일위대가·산근·중기 줄을 누르면 그 호표로 들어감.
+ * ========================================================================== */
+
+import type { B09Tab, B09TabContext } from "./B09_Estimation_UI_Shell_Types";
+import { L, el, hint, numberCell, plainTable, segmented, won } from "./B09_Estimation_UI_Sheet";
+import { loadBill, type BillDto, type ResourceGroup } from "./B09_Estimation_UI_Store";
+
+type ListKey = "unit_price" | "price_basis" | ResourceGroup;
+let active: ListKey = "unit_price";
+
+const LISTS: Array<[ListKey, Parameters<typeof L>[0]]> = [
+  ["unit_price", "B09_Sheet_UnitPriceList"],
+  ["price_basis", "B09_Sheet_BasisList"],
+  ["machine", "B09_Sheet_MachineList"],
+  ["material", "B09_Sheet_List_Material"],
+  ["labor", "B09_Sheet_List_Labor"],
+  ["expense", "B09_Sheet_List_Expense"],
+  ["lumpsum", "B09_Sheet_List_Lumpsum"],
+];
+
+interface ListRow {
+  label: string;
+  name: string;
+  spec: string;
+  unit: string;
+  money: string[];
+  note: string;
+  open?: [string, string];
+}
+
+function rowsOf(bill: BillDto, key: ListKey): ListRow[] {
+  if (key === "unit_price") {
+    return bill.unit_price_sheet.entries.map((entry) => ({
+      label: entry.label,
+      name: entry.name,
+      spec: entry.spec,
+      unit: entry.unit,
+      money: [entry.total_krw ?? "", entry.labor_krw, entry.material_krw, entry.expense_krw],
+      note: entry.unconfirmed ? `${L("B09_Sheet_Unconfirmed")} ${entry.unconfirmed}` : "",
+      open: ["unit_price", entry.code],
+    }));
+  }
+  if (key === "price_basis") {
+    return bill.price_basis.entries.map((entry) => ({
+      label: `${L("B09_Sheet_Basis_Long")} ${entry.number}${L("B09_Sheet_Basis_Suffix")}`,
+      name: entry.name,
+      spec: entry.spec,
+      unit: entry.unit,
+      money: [entry.unit_price_krw ?? "", entry.labor_krw, entry.material_krw, entry.expense_krw],
+      note: "",
+      open: ["price_basis", entry.code],
+    }));
+  }
+  return bill.lists[key].map((row) => ({
+    label: String(row.number),
+    name: row.name,
+    spec: row.spec,
+    unit: row.unit,
+    money:
+      key === "machine"
+        ? [
+            row.unit_price_krw ?? "",
+            row.unit_labor_krw ?? "",
+            row.unit_material_krw ?? "",
+            row.unit_expense_krw ?? "",
+          ]
+        : [row.unit_price_krw ?? ""],
+    note: row.note,
+    open: key === "machine" ? ["machine", row.code] : undefined,
+  }));
+}
+
+function draw(ctx: B09TabContext, bill: BillDto): void {
+  ctx.body.append(
+    segmented(
+      LISTS.map(([key, label]) => [key, L(label)]),
+      active,
+      (key) => {
+        active = key as ListKey;
+        ctx.body.replaceChildren();
+        draw(ctx, bill);
+      },
+    ),
+  );
+  const fourWay = active === "unit_price" || active === "price_basis" || active === "machine";
+  const money = fourWay
+    ? [
+        L("B09_Sheet_Col_Total"),
+        L("B09_Sheet_Col_Labor"),
+        L("B09_Sheet_Col_Material"),
+        L("B09_Sheet_Col_Expense"),
+      ]
+    : [L("B09_Sheet_Col_UnitPrice")];
+  const { wrap, tbody } = plainTable([
+    L("B09_Sheet_Col_Sheet"),
+    L("B09_Sheet_Col_Name"),
+    L("B09_Sheet_Col_Spec"),
+    L("B09_Sheet_Col_Unit"),
+    ...money,
+    L("B09_Sheet_Col_Note"),
+  ]);
+  const rows = rowsOf(bill, active);
+  for (const row of rows) {
+    const tr = el("tr");
+    tr.append(
+      el("td", "", row.label),
+      el("td", "", row.name),
+      el("td", "", row.spec),
+      el("td", "", row.unit),
+    );
+    for (const value of row.money) tr.append(numberCell(won(value)));
+    tr.append(el("td", "b09s-note", row.note));
+    if (row.open) {
+      const [tab, code] = row.open;
+      tr.classList.add("is-clickable");
+      tr.title = L("B09_Sheet_Drill");
+      tr.addEventListener("click", () => ctx.open(tab, code));
+    }
+    tbody.append(tr);
+  }
+  ctx.body.append(wrap);
+  if (rows.length === 0) ctx.body.append(hint(L("B09_Sheet_EmptyGroup")));
+}
+
+export const listsTab: B09Tab = {
+  key: "lists",
+  label: () => L("B09_Sheet_Tab_Lists"),
+  render(ctx) {
+    if (!ctx.projectId) {
+      ctx.body.append(hint(L("B09_Sheet_NoProject")));
+      return;
+    }
+    ctx.body.append(hint(L("B09_Sheet_Loading")));
+    loadBill(ctx.projectId)
+      .then((bill) => {
+        ctx.body.replaceChildren();
+        draw(ctx, bill);
+      })
+      .catch((error: Error) => {
+        ctx.body.replaceChildren(hint(`${L("B09_Sheet_LoadFailed")} ${error.message}`, true));
+      });
+  },
+};
diff --git a/B09_Estimation/B09_Estimation_UI_Tab_Machine.ts b/B09_Estimation/B09_Estimation_UI_Tab_Machine.ts
new file mode 100644
index 00000000..9c68203e
--- /dev/null
+++ b/B09_Estimation/B09_Estimation_UI_Tab_Machine.ts
@@ -0,0 +1,91 @@
+/* =============================================================================
+ * B09_Estimation_UI_Tab_Machine.ts
+ * B09 중기 탭 — 중기목록표 + 중기사용료 (실무 `중기목록표`·`중기사용료` 시트 · PLAN 12장)
+ *
+ *   - 목록표 = 내역이 쓴 시간당 중기만, 처음 쓰인 차례(서버 `lists.machine`).
+ *   - 줄을 누르면 아래에 그 기종의 중기사용료 호표 — 손료(경비) · 운전원(노무) · 주연료(재료) · 잡품(재료).
+ *     ⚠ 잡품은 「주연료비 × 율」 가산 행 — 수량 칸에 율(%), 단가 칸에 밑수(주연료비)가 옴(실무 표 그대로).
+ *   - 그 아래 중기경비계산서(취득가·손료계수·연료·조종원 과정) — _UI_MachineExpense.
+ * ========================================================================== */
+
+import type { B09Tab, B09TabContext } from "./B09_Estimation_UI_Shell_Types";
+import { renderDetail } from "./B09_Estimation_UI_Detail";
+import { drawMachineExpense, fetchMachineExpense } from "./B09_Estimation_UI_MachineExpense";
+import { L, el, hint, numberCell, plainTable, won } from "./B09_Estimation_UI_Sheet";
+import { loadBill, type BillDto } from "./B09_Estimation_UI_Store";
+
+let selected = "";
+
+function draw(ctx: B09TabContext, bill: BillDto): void {
+  const rows = bill.lists.machine;
+  const { wrap, tbody } = plainTable([
+    L("B09_Sheet_Col_Sheet"),
+    L("B09_Sheet_Col_Name"),
+    L("B09_Sheet_Col_Spec"),
+    L("B09_Sheet_Col_Unit"),
+    L("B09_Sheet_Col_Total"),
+    L("B09_Sheet_Col_Labor"),
+    L("B09_Sheet_Col_Material"),
+    L("B09_Sheet_Col_Expense"),
+    L("B09_Sheet_Col_Note"),
+  ]);
+  for (const row of rows) {
+    const tr = el("tr", `is-clickable${row.code === selected ? " is-selected" : ""}`);
+    tr.append(
+      el("td", "", String(row.number)),
+      el("td", "", row.name),
+      el("td", "", row.spec),
+      el("td", "", row.unit),
+      numberCell(won(row.unit_price_krw)),
+      numberCell(won(row.unit_labor_krw)),
+      numberCell(won(row.unit_material_krw)),
+      numberCell(won(row.unit_expense_krw)),
+      el("td", "b09s-note", row.note),
+    );
+    tr.addEventListener("click", () => {
+      selected = row.code;
+      ctx.body.replaceChildren();
+      draw(ctx, bill);
+    });
+    tbody.append(tr);
+  }
+  const detail = el("div", "b09s-split");
+  const expense = el("div", "b09s-split");
+  ctx.body.append(el("div", "b09s-title", L("B09_Sheet_MachineList")), wrap);
+  if (rows.length === 0) ctx.body.append(hint(L("B09_Sheet_EmptyList")));
+  ctx.body.append(detail, expense);
+  if (selected) {
+    const picked = rows.find((row) => row.code === selected);
+    const label = picked ? `${L("B09_Sheet_Col_Sheet")} ${picked.number}` : selected;
+    renderDetail(ctx, detail, "machine", selected, label);
+  } else {
+    detail.append(hint(L("B09_Sheet_PickSheet")));
+  }
+  if (ctx.projectId) {
+    // 중기경비계산서 — 「그 값이 왜 나왔나」(옛 표를 옮겨 온 _UI_MachineExpense).
+    void fetchMachineExpense(ctx.projectId)
+      .then((data) => drawMachineExpense(expense, data))
+      .catch(() => expense.append(hint(L("B09_Sheet_LoadFailed"), true)));
+  }
+}
+
+export const machineTab: B09Tab = {
+  key: "machine",
+  label: () => L("B09_Estimation_Tab_Machine"),
+  render(ctx, arg) {
+    if (!ctx.projectId) {
+      ctx.body.append(hint(L("B09_Sheet_NoProject")));
+      return;
+    }
+    if (arg) selected = arg;
+    ctx.body.append(hint(L("B09_Sheet_Loading")));
+    loadBill(ctx.projectId)
+      .then((bill) => {
+        ctx.body.replaceChildren();
+        draw(ctx, bill);
+      })
+      .catch((error: Error) => {
+        ctx.body.replaceChildren(hint(`${L("B09_Sheet_LoadFailed")} ${error.message}`, true));
+      });
+  },
+};
diff --git a/B09_Estimation/B09_Estimation_UI_Tab_PriceCompare.ts b/B09_Estimation/B09_Estimation_UI_Tab_PriceCompare.ts
new file mode 100644
index 00000000..a71950eb
--- /dev/null
+++ b/B09_Estimation/B09_Estimation_UI_Tab_PriceCompare.ts
@@ -0,0 +1,87 @@
+/* =============================================================================
+ * B09_Estimation_UI_Tab_PriceCompare.ts
+ * B09 자재단가대비표 탭 — 원천 슬롯 여섯 · 채택 · 최소단가 (실무 `자재단가대비표` · STmate `wM_Boxa` 보기)
+ *
+ *   - 칸: 호표 · 명칭 · 규격 · 단위 · 슬롯 1~5(단가 · 페이지) · 적용 단가(6번) · 비고.
+ *   - 채택 슬롯 = 굵게·색 · 최소단가 = 「최소」 표시(서버 `min_slot`). 값 없는 슬롯은 빈칸(0 아님).
+ *   - 채택 바꾸기(「변동없음 / 1 단가~5 단가 / 최소단가」 일괄)는 2차 — 저장 모양 판정 뒤.
+ * ========================================================================== */
+
+import type { B09Tab, B09TabContext } from "./B09_Estimation_UI_Shell_Types";
+import { L, el, hint, numberCell, sheetTable, won } from "./B09_Estimation_UI_Sheet";
+import { loadPriceCompare, type PriceCompareDto } from "./B09_Estimation_UI_Store";
+
+function head(slotNames: string[]): HTMLElement {
+  const thead = el("thead");
+  const top = el("tr");
+  const bottom = el("tr");
+  for (const label of [
+    L("B09_Sheet_Col_Sheet"),
+    L("B09_Sheet_Col_Name"),
+    L("B09_Sheet_Col_Spec"),
+    L("B09_Sheet_Col_Unit"),
+  ]) {
+    const th = el("th", "", label);
+    th.rowSpan = 2;
+    top.append(th);
+  }
+  slotNames.forEach((name, index) => {
+    const th = el("th", "", `${index + 1} ${name}`);
+    th.colSpan = 2;
+    top.append(th);
+    bottom.append(
+      el("th", "", L("B09_Sheet_Col_UnitPrice")),
+      el("th", "", L("B09_Sheet_Col_Page")),
+    );
+  });
+  const note = el("th", "", L("B09_Sheet_Col_Note"));
+  note.rowSpan = 2;
+  top.append(note);
+  thead.append(top, bottom);
+  return thead;
+}
+
+function draw(ctx: B09TabContext, data: PriceCompareDto): void {
+  const table = data.material_comparison;
+  const { wrap, tbody } = sheetTable(head(table.slot_names));
+  table.rows.forEach((row, index) => {
+    const tr = el("tr");
+    tr.append(
+      el("td", "", String(index + 1)),
+      el("td", "", row.name),
+      el("td", "", row.spec),
+      el("td", "", row.unit),
+    );
+    row.slots.forEach((slot, slotIndex) => {
+      const price = numberCell(won(slot.price_krw));
+      if (slot.adopted) price.classList.add("b09s-adopted");
+      if (row.min_slot === slotIndex + 1) price.append(el("span", "b09s-min", L("B09_Sheet_Min")));
+      tr.append(price, el("td", "", slot.source_note));
+    });
+    tr.append(el("td", "b09s-note", row.note));
+    tbody.append(tr);
+  });
+  ctx.body.append(el("div", "b09s-title", L("B09_Sheet_Tab_PriceCompare")), wrap);
+  if (table.rows.length === 0) ctx.body.append(hint(L("B09_Sheet_EmptyGroup")));
+  for (const note of table.notes) ctx.body.append(hint(note));
+}
+
+export const priceCompareTab: B09Tab = {
+  key: "price_compare",
+  label: () => L("B09_Sheet_Tab_PriceCompare"),
+  render(ctx) {
+    if (!ctx.projectId) {
+      ctx.body.append(hint(L("B09_Sheet_NoProject")));
+      return;
+    }
+    ctx.body.append(hint(L("B09_Sheet_Loading")));
+    loadPriceCompare(ctx.projectId)
+      .then((data) => {
+        ctx.body.replaceChildren();
+        draw(ctx, data);
+      })
+      .catch((error: Error) => {
+        ctx.body.replaceChildren(hint(`${L("B09_Sheet_LoadFailed")} ${error.message}`, true));
+      });
+  },
+};
diff --git a/B09_Estimation/B09_Estimation_UI_Tab_Summary.ts b/B09_Estimation/B09_Estimation_UI_Tab_Summary.ts
new file mode 100644
index 00000000..b30599ca
--- /dev/null
+++ b/B09_Estimation/B09_Estimation_UI_Tab_Summary.ts
@@ -0,0 +1,118 @@
+/* =============================================================================
+ * B09_Estimation_UI_Tab_Summary.ts
+ * B09 집계표 탭 — 재료비·노무비·경비 수량금액집계표 + 중기시간금액집계표 (실무 시트 · PLAN 12장)
+ *
+ *   - 칸은 실무 시트 그대로:
+ *       재료비·노무비·경비  호표 · 명칭 · 규격 · 수량 · 단위 · 단가 · 금액 · 비고
+ *       중기                호표 · 명칭 · 규격 · 수량 · 단위 · 합계 · 노무비 · 재료비 · 경비 · 비고 (⚠ 단가 열 없음)
+ *   - 값은 서버가 내역에서 되모은 것(`resources`) — 집계표는 **반올림**이라 내역서 본체(절사)와 원 단위로
+ *     어긋나는 것이 정상(그 문구를 표 아래에 함께 보임).
+ *   - 줄을 누르면 중기는 그 기종의 중기사용료로 들어감.
+ * ========================================================================== */
+
+import type { B09Tab, B09TabContext } from "./B09_Estimation_UI_Shell_Types";
+import {
+  L,
+  el,
+  hint,
+  numberCell,
+  plainTable,
+  quantity,
+  segmented,
+  won,
+} from "./B09_Estimation_UI_Sheet";
+import { loadBill, type BillDto, type ResourceGroup } from "./B09_Estimation_UI_Store";
+
+let group: ResourceGroup = "material";
+
+const GROUPS: Array<[ResourceGroup, Parameters<typeof L>[0]]> = [
+  ["material", "B09_Sheet_Sum_Material"],
+  ["labor", "B09_Sheet_Sum_Labor"],
+  ["expense", "B09_Sheet_Sum_Expense"],
+  ["machine", "B09_Sheet_Sum_Machine"],
+];
+
+function draw(ctx: B09TabContext, bill: BillDto): void {
+  ctx.body.append(
+    segmented(
+      GROUPS.map(([key, label]) => [key, L(label)]),
+      group,
+      (key) => {
+        group = key as ResourceGroup;
+        ctx.body.replaceChildren();
+        draw(ctx, bill);
+      },
+    ),
+  );
+  const machine = group === "machine";
+  const front = [
+    L("B09_Sheet_Col_Sheet"),
+    L("B09_Sheet_Col_Name"),
+    L("B09_Sheet_Col_Spec"),
+    L("B09_Sheet_Col_Quantity"),
+    L("B09_Sheet_Col_Unit"),
+  ];
+  const money = machine
+    ? [
+        L("B09_Sheet_Col_Total"),
+        L("B09_Sheet_Col_Labor"),
+        L("B09_Sheet_Col_Material"),
+        L("B09_Sheet_Col_Expense"),
+      ]
+    : [L("B09_Sheet_Col_UnitPrice"), L("B09_Sheet_Col_Amount")];
+  const { wrap, tbody } = plainTable([...front, ...money, L("B09_Sheet_Col_Note")]);
+  const rows = bill.resources.groups[group];
+  for (const row of rows) {
+    const tr = el("tr");
+    tr.append(
+      el("td", "", String(row.number)),
+      el("td", "", row.name),
+      el("td", "", row.spec),
+      numberCell(quantity(row.quantity, null)),
+      el("td", "", row.unit),
+    );
+    if (machine) {
+      tr.append(
+        numberCell(won(row.amount_krw)),
+        numberCell(won(row.labor_krw)),
+        numberCell(won(row.material_krw)),
+        numberCell(won(row.expense_krw)),
+      );
+      tr.classList.add("is-clickable");
+      tr.title = L("B09_Sheet_Drill");
+      tr.addEventListener("click", () => ctx.open("machine", row.code));
+    } else {
+      tr.append(numberCell(won(row.unit_price_krw)), numberCell(won(row.amount_krw)));
+    }
+    tr.append(el("td", "b09s-note", row.note));
+    tbody.append(tr);
+  }
+  ctx.body.append(wrap);
+  if (rows.length === 0) ctx.body.append(hint(L("B09_Sheet_EmptyGroup")));
+  ctx.body.append(hint(bill.resources.note));
+  if (bill.resources.missing.length > 0) {
+    ctx.body.append(
+      hint(`${L("B09_Sheet_SumMissing")} ${bill.resources.missing.join(", ")}`, true),
+    );
+  }
+}
+
+export const summaryTab: B09Tab = {
+  key: "summary",
+  label: () => L("B09_Sheet_Tab_Summary"),
+  render(ctx) {
+    if (!ctx.projectId) {
+      ctx.body.append(hint(L("B09_Sheet_NoProject")));
+      return;
+    }
+    ctx.body.append(hint(L("B09_Sheet_Loading")));
+    loadBill(ctx.projectId)
+      .then((bill) => {
+        ctx.body.replaceChildren();
+        draw(ctx, bill);
+      })
+      .catch((error: Error) => {
+        ctx.body.replaceChildren(hint(`${L("B09_Sheet_LoadFailed")} ${error.message}`, true));
+      });
+  },
+};
diff --git a/B09_Estimation/B09_Estimation_UI_Tab_Supply.ts b/B09_Estimation/B09_Estimation_UI_Tab_Supply.ts
new file mode 100644
index 00000000..01fea936
--- /dev/null
+++ b/B09_Estimation/B09_Estimation_UI_Tab_Supply.ts
@@ -0,0 +1,85 @@
+/* =============================================================================
+ * B09_Estimation_UI_Tab_Supply.ts
+ * B09 관급·사급 탭 — 자재대: B08 수량·할증에 단가를 붙인 표 (PLAN 8-7 「금액은 B09」)
+ *
+ *   - 옛 `B09_Estimation_UI_Page.ts` 의 자재대 탭을 그대로 옮김(PLAN 12장 옛 탭 옮기기).
+ *   - 사급(도급 재료비) · 관급(총원가 밖 별도 표기) · 안 갈린 것(어느 합계에도 안 넣음) 세 무리.
+ *     ⚠ 「안 갈린 것」은 못 세운 것이 아니라 **세면 안 되는 것** — 채우면 이중계상(PLAN 8-36 ㉱).
+ *   - 자료는 설계내역서 응답 한 벌(`summary.material_sheet`) — 내역 탭들과 같은 응답을 봄.
+ * ========================================================================== */
+
+import type { ui_locales } from "@ui/ui_template_locale";
+import type { B09Tab } from "./B09_Estimation_UI_Shell_Types";
+import { L, hint, quantity } from "./B09_Estimation_UI_Sheet";
+import { infoTable, note } from "./B09_Estimation_UI_Table";
+import { loadBill, type BillDto, type MaterialSheetRowDto } from "./B09_Estimation_UI_Store";
+
+const MATERIAL_KEYS = [
+  "name",
+  "spec",
+  "unit",
+  "total_amount",
+  "unit_price_krw",
+  "amount_krw",
+  "note",
+];
+
+function draw(body: HTMLElement, bill: BillDto): void {
+  const sheet = bill.summary.material_sheet;
+  if (!sheet) {
+    body.append(hint(L("B09_Estimation_Mat_Empty")));
+    return;
+  }
+  // 자재가 아예 없으면 **빈 표 셋을 늘어놓지 않음** — 「없다」 한 줄이면 됨(2026-09-08 화면 전수).
+  if (sheet.contractor.length === 0 && sheet.owner.length === 0 && sheet.unknown.length === 0) {
+    body.append(hint(L("B09_Estimation_Mat_None")));
+    return;
+  }
+  const groups: Array<[keyof typeof ui_locales, MaterialSheetRowDto[], string | null, string]> = [
+    ["B09_Estimation_Mat_Contractor", sheet.contractor, sheet.contractor_total_krw, "material"],
+    ["B09_Estimation_Mat_Owner", sheet.owner, sheet.owner_total_krw, "material"],
+    ["B09_Estimation_Mat_Unknown", sheet.unknown, null, "material_unknown"],
+  ];
+  for (const [labelKey, rows, total, sheetName] of groups) {
+    body.append(note(`${L(labelKey)} (${rows.length})` + (total === null ? "" : ` — ${total}`)));
+    if (rows.length === 0) continue;
+    body.append(
+      infoTable(
+        ["자재", "규격", "단위", "수량", "단가", "금액", "비고"],
+        rows.map((row) => [
+          row.name,
+          row.spec,
+          row.unit,
+          quantity(row.total_amount, 2),
+          row.unit_price_krw ?? "",
+          row.amount_krw ?? "",
+          row.note,
+        ]),
+        [0, 1, 2, 6],
+        MATERIAL_KEYS,
+        bill.provenance?.sheets?.[sheetName],
+      ),
+    );
+  }
+  for (const line of sheet.notes) body.append(note(line.replace(/\*\*/g, "")));
+}
+
+export const supplyTab: B09Tab = {
+  key: "supply",
+  label: () => L("B09_Estimation_Tab_Supply"),
+  render(ctx) {
+    if (!ctx.projectId) {
+      ctx.body.append(hint(L("B09_Sheet_NoProject")));
+      return;
+    }
+    ctx.body.append(hint(L("B09_Sheet_Loading")));
+    loadBill(ctx.projectId)
+      .then((bill) => {
+        ctx.body.replaceChildren();
+        draw(ctx.body, bill);
+      })
+      .catch((error: Error) => {
+        ctx.body.replaceChildren(hint(`${L("B09_Sheet_LoadFailed")} ${error.message}`, true));
+      });
+  },
+};
diff --git a/B09_Estimation/B09_Estimation_UI_Table.ts b/B09_Estimation/B09_Estimation_UI_Table.ts
new file mode 100644
index 00000000..4ead614c
--- /dev/null
+++ b/B09_Estimation/B09_Estimation_UI_Table.ts
@@ -0,0 +1,66 @@
+/* =============================================================================
+ * B09_Estimation_UI_Table.ts
+ * 옛 B09 화면에서 옮겨 온 **설명 표** 공용 — 머리글 한 줄 · 제목 · 안내 글 · 근거 호버 (PLAN 12장)
+ *
+ *   - 옛 `B09_Estimation_UI_BaseData.ts` 의 `head`·`note`·`table` 을 그대로 옮김(옛 파일을 지우려고).
+ *   - 칸마다 근거 호버(`keys`·`sheet`) — 사전은 **개발환경에서만** 오고, 없으면 아무 일도 안 함.
+ *   - 숫자 칸은 오른쪽, `leftCols` 칸은 왼쪽(옛 `.b09-left` 와 같음).
+ * ========================================================================== */
+
+import {
+  attachProvenance,
+  markProvenanceCell,
+  type ProvenanceSheet,
+} from "@ui/ui_template_provenance";
+import { el } from "./B09_Estimation_UI_Sheet";
+
+/** 금액 글 → 천 단위 쉼표(옛 `money` 그대로 — 소수부를 자르지 않음). */
+export function money(value: string | null | undefined): string {
+  if (value === null || value === undefined || value === "") return "";
+  const parsed = Number(value);
+  return Number.isFinite(parsed) ? parsed.toLocaleString("ko-KR") : value;
+}
+
+/** 구역 제목. */
+export function head(text: string): HTMLElement {
+  return el("div", "b09s-hint b09s-head", text);
+}
+
+/** 안내 한 줄. */
+export function note(text: string): HTMLElement {
+  return el("div", "b09s-hint", text);
+}
+
+/** 설명 표 한 장 — 가로로 넘치면 제 칸 안에서만 밀림. */
+export function infoTable(
+  headers: string[],
+  rows: string[][],
+  leftCols: number[],
+  keys?: string[],
+  sheet?: ProvenanceSheet,
+): HTMLElement {
+  const wrap = el("div", "b09s-wrap");
+  const table = el("table", "b09s-table b09s-info");
+  const thead = el("thead");
+  const headRow = el("tr");
+  headers.forEach((text, index) => {
+    headRow.append(el("th", leftCols.includes(index) ? "b09s-left" : "", text));
+  });
+  thead.append(headRow);
+  const tbody = el("tbody");
+  for (const cells of rows) {
+    const tr = el("tr");
+    cells.forEach((text, index) => {
+      const td = el("td", leftCols.includes(index) ? "b09s-left" : "", text);
+      const key = keys?.[index];
+      const column = key ? sheet?.columns[key] : undefined;
+      if (key && column) markProvenanceCell(td, key, column.tier);
+      tr.append(td);
+    });
+    tbody.append(tr);
+  }
+  table.append(thead, tbody);
+  attachProvenance(table, sheet);
+  wrap.append(table);
+  return wrap;
+}
diff --git a/B09_Estimation/B09_Estimation_UnitPrice_View.py b/B09_Estimation/B09_Estimation_UnitPrice_View.py
index b9f3279a..c4d6c0be 100644
--- a/B09_Estimation/B09_Estimation_UnitPrice_View.py
+++ b/B09_Estimation/B09_Estimation_UnitPrice_View.py
@@ -200,6 +200,9 @@ def detail_of(build: UnitPriceBuild, code: str) -> dict:
                     "spec": f"노무비의 {detail.percent_of_labor}%",
                     "unit": "%",
                     "quantity": str(detail.percent_of_labor),
+                    # 단가 칸 = 밑수(노무비 합) — 실무 표가 「밑수 × %」를 그 칸에 적음.
+                    "unit_expense": _money_text(labor_so_far),
+                    "unit_total": _money_text(labor_so_far),
                     "material": "0",
                     "labor": "0",
                     "expense": _money_text(amount),
@@ -233,6 +236,9 @@ def detail_of(build: UnitPriceBuild, code: str) -> dict:
                     "spec": f"{'주연료비' if misc else '주재료비'}의 {detail.percent_of_material}%",
                     "unit": "%",
                     "quantity": str(detail.percent_of_material),
+                    # 단가 칸 = 밑수(주연료비·주재료비) — 실무 중기사용료 「잡품 21 % × 6,365」 꼴.
+                    "unit_material": _money_text(material_so_far),
+                    "unit_total": _money_text(material_so_far),
                     "material": _money_text(amount),
                     "labor": "0",
                     "expense": "0",
diff --git a/resources/tester/test_b09_golden_stmate.py b/resources/tester/test_b09_golden_stmate.py
index 400bfc3f..17c69043 100644
--- a/resources/tester/test_b09_golden_stmate.py
+++ b/resources/tester/test_b09_golden_stmate.py
@@ -39,7 +39,18 @@ PRACTICE = ROOT / "resources" / "knowledge" / "original" / "실무문서"
 def _workbooks() -> tuple[tuple[str, dict[str, list[tuple]]], ...]:
     """실무 XLSX 마다 쓰는 시트만 값으로 읽어 둠(한 번). `(상대 경로, {시트: 줄들})`."""
     openpyxl = pytest.importorskip("openpyxl")
-    wanted = ("환율및기초자료", "중기사용료", "단가산출근거", "일위대가표", "설계내역서")
+    wanted = (
+        "환율및기초자료",
+        "중기사용료",
+        "단가산출근거",
+        "일위대가표",
+        "설계내역서",
+        "재료비수량금액집계표",
+        "노무비수량금액집계표",
+        "경비수량금액집계표",
+        "중기시간금액집계표",
+        "중기목록표",
+    )
     found = []
     for path in sorted(PRACTICE.rglob("*.xlsx")):
         if path.name.startswith("~$"):
@@ -391,3 +402,40 @@ def test_내역_줄_금액은_성분마다_절사한_합() -> None:
             misses.append((name, row[1], want, got))
     assert len(rows) >= 300, len(rows)
     assert not misses, (len(misses), misses[:5])
+
+
+def test_집계표_금액은_반올림_중기는_성분마다_반올림한_합() -> None:
+    """집계표 넷 — 재료·노무·경비는 `반올림(수량 × 단가)`, 중기는 **성분마다 반올림한 뒤 합**(단가 열 없음).
+
+    실측 — 자원 셋 279/279 · 중기 131/144(합계 한 번에 반올림 107/144). 중기 짝은 목록표 명칭·규격으로 찾음
+    (같은 명칭·규격이 갈래로 둘인 기종은 짝이 흔들림 — 규칙 탓 아님).
+    """
+    from B09_Estimation.B09_Estimation_Lists import machine_summary_amounts
+    from B09_Estimation.B09_Estimation_Rounding import OutputPlace, round_at
+
+    resource, machine, machine_hits = 0, 0, 0
+    for _name, sheets in _workbooks():
+        for sheet in ("재료비수량금액집계표", "노무비수량금액집계표", "경비수량금액집계표"):
+            for row in sheets.get(sheet, []):
+                quantity, price, amount = _num(row[3]), _num(row[5]), _num(row[6])
+                if quantity is None or price is None or amount is None:
+                    continue
+                resource += 1
+                assert round_at(quantity * price, OutputPlace.RESOURCE_SUMMARY) == amount, row
+        units = {
+            (row[1], row[2]): Money3(_num(row[6]), _num(row[5]), _num(row[7]))
+            for row in sheets.get("중기목록표", [])
+            if _num(row[4]) is not None
+        }
+        for row in sheets.get("중기시간금액집계표", []):
+            quantity = _num(row[3])
+            if quantity is None or (row[1], row[2]) not in units:
+                continue
+            machine += 1
+            parts = machine_summary_amounts(units[(row[1], row[2])], quantity)
+            got = (sum(parts.values()), parts["labor"], parts["material"], parts["expense"])
+            machine_hits += got == tuple(_num(v) or Decimal(0) for v in row[5:9])
+    if not resource:
+        pytest.skip("실무 원본 XLSX 가 없음")
+    assert resource >= 250 and machine >= 100, (resource, machine)
+    assert machine_hits >= machine * 0.9, (machine_hits, machine)
diff --git a/ui_template/ui_template_locale_b3.ts b/ui_template/ui_template_locale_b3.ts
index c9fcf9d8..a3f69c3f 100644
--- a/ui_template/ui_template_locale_b3.ts
+++ b/ui_template/ui_template_locale_b3.ts
@@ -57,4 +57,20 @@ export const ui_locales_b3 = {
     "구조물도 일위대가는 수량산출 › 구조물도 탭의 일위대가 표가 본표입니다.",
     "Structure unit prices are shown on the structure drawing tab.",
   ],
+  B09_Sheet_MachineList: ["중기 목록표", "Machine list"],
+  B09_Sheet_List_Material: ["재료비 목록표", "Material list"],
+  B09_Sheet_List_Labor: ["노무비 목록표", "Labor list"],
+  B09_Sheet_List_Expense: ["경비 목록표", "Expense list"],
+  B09_Sheet_List_Lumpsum: ["일식견적 목록표", "Lump-sum list"],
+  B09_Sheet_Sum_Material: ["재료비 수량금액집계표", "Material summary"],
+  B09_Sheet_Sum_Labor: ["노무비 수량금액집계표", "Labor summary"],
+  B09_Sheet_Sum_Expense: ["경비 수량금액집계표", "Expense summary"],
+  B09_Sheet_Sum_Machine: ["중기 시간금액집계표", "Machine hours summary"],
+  B09_Sheet_SumMissing: ["집계에 못 넣은 코드:", "Codes left out of the summary:"],
+  B09_Sheet_EmptyGroup: ["이 표에 실릴 줄이 없습니다.", "No rows for this table."],
+  B09_Sheet_Tab_Summary: ["집계표", "Summaries"],
+  B09_Sheet_Tab_Lists: ["목록표", "Lists"],
+  B09_Sheet_Tab_PriceCompare: ["자재단가대비표", "Material price comparison"],
+  B09_Sheet_Col_Page: ["페이지", "Page"],
+  B09_Sheet_Min: ["최소", "min"],
 } as const;