舉報文章中提到的造價顧問為凱諦思（原威寧謝），在其“顧問”過程中的標底從2019年8月8日-9月23日40日曆天期間調整了四次過程的再現（表格如下，請忽略具體金額，可從顯示比例判斷），最終顧問調整修改後的所謂“標底”對比中標的施工單位報價僅相差0.15%，量身定製如此精湛！！！

The cost consultant（Quantity Surveyors）mentioned in the report article is ACADIS (formerly LS). In the process of its "consulting", the benchmark (baseline) has been adjusted for four times during the 40 days from August 8 to September 23, 2019 (the table is listed as follows, please omit the specific amount, and judge from the displayed percentage and ratio). Finally, the so-called "baseline or breakeven cost" adjusted by ACADIS is only 0.15% different from that predetermined Contractor, which was awarded with high price than other competitive reputed contractors with both high technical capacity and competitive reasonable price. ACADIS: Bravo and exquisite tailor-made!!!

A reference price for the real estate developer in bid evaluation, as the bid evaluation baseline and expected price, is generally prepared by the consulting company with legitimate qualified Cost Consulting License according the design drawing and market price.

盈虧平衡成本價(Breakeven Cost)一般為企業自己用來盈虧平衡核算成本定價方法，在企業產品的價格達到一定的水平才能做到盈虧平衡、收支相抵。各企業因其工、料、機、管理費、預期利潤考慮等企業自身實際情況、競爭力因素考慮不同，因此各企業的成本價都不同。即是不可以作為招標標底參考的。

Generally, Breakeven Cost is used by manufacturers to calculate the cost of profit and loss(P/L). Only when the price of products reaches a certain level can it achieve profit and loss balance and make revenue and expenditure meet. Each manufacturer has its own actual situation and competitiveness factors, such as material, machinery, labor and management fees, and expected profit, so the breakeven cost price of each manufacturer varies. Namely, it cannot be considered as baseline reference of tender and bid.