Labor only to remove base shoe, toilet & door, install backer board over existing vinyl with screws. Cut & lay up to 45 sq.ft. of tile supplied by customer. Return next day & grout. Add transition in door, re-hang door and re-install base shoe and toilet. Includes sundry materials including transition, fortified mortar, wax ring & closet bolts. Does not include grout sealer. Customer supplies all other materials. Exceptions are that other plumbing, electrical, cabinet, tasks arise and are done at an extra cost.