Now it's time to add up the total costs. Normally shop prices include VAT, but labour prices do not. We will have to add up the total including VAT.

Here are the prices for the items we need:
Lining paper: £1.69 inc. VAT per roll.
Paint: £12.87 per 2.5 litre tin inc. VAT.

Carpet: £10.57 per m² inc. VAT
Underlay: £3.87 per m² inc. VAT
Labour: £4.50 per m² excluding VAT.

Now is the time to go back and find all of the details you worked out before. This is the information for bedroom 2:
7 rolls of lining paper
1 tin of paint
10m² of carpet.

The only tricky bit is to work out the labour rate including VAT. To do this we multiply by 1.175.
4.50 x 1.175 = 5.2875
That's £5.29 to the nearest penny.
That means the total cost per square metre for the carpet is:
£10.57 + £3.87 + £5.29 = £19.73