Final answer:
In the R.S. Means system, the bare costs for each line item typically include the direct cost of materials, labor, and equipment, but not the contractor's profit.
Step-by-step explanation:
In the R.S. Means system, the bare costs specified for each line item typically include the following: B) the direct cost of materials, C) the direct cost of labor, and A) the direct cost of equipment. These costs are the essential expenses incurred for a construction project and are used to calculate the total project cost.
These costs do not inherently include D) the contractor's profit, which is a separate consideration when determining final project pricing. The R.S. Means system is designed to provide a detailed breakdown of construction costs to ensure that all factors are accounted for in a transparent and comprehensive manner.