Graph Illustrating Relationship of Shell to Finishes
Using this graph we can compare the relationship between Shell and Finishes and identify the respective investments in each.

As a rule of thumb, for a construction cost of 1.5 minimum monthly salaries per m2 (see Graph illustrating Relationship of Construction Cost per m2 to Minimum Monthly Income, p. 35), the proportional costs Shell:Finishes are approximately 60:40.