The article explores how construction costs in multi-story buildings in Indonesia are divided among materials, tools, and wages. By analyzing data from 52 buildings, the researchers found that labor costs make up the largest proportion of total expenses, followed by materials and equipment. They developed a linear equation to estimate these costs accurately, helping contractors allocate resources efficiently and complete projects on time. Labor accounts for 41.979% of costs, materials for 27.829%, and equipment for 10.317% in multi-story building construction.