What is a coefficient? A multiplier? A factor? These terms describe a number which is applied to the unit price book (UPB) to arrive at the contractual cost for JOC / SABER construction projects. A coefficient of 1.08 means that the contractor will perform each and every line item in the unit price book for an 8% markup. A coefficient of .97 would mean that the contractor would perform line items for a 3% discount. This number is determined by the contractor to include all costs including general conditions, overhead, and profit.