This is the wording of the contract that relates to allowances. It states: "The contract price includes those items, which appear in EXHIBIT D hereto incorporated by reference therein." EXHIBIT D Following items are included in the contracted price. ALLOWANCES: 1. ( ) Tile allowance $ 5,000 00 2. ( ) Ground work allowance $18,700.00 3. ( ) Septic Allowance $8.700.00 4. ( ) Appliance Allowance $6,000 00 5. ( ) Well Allowance $3,200 00 TOTAL ESTIMATED ALLOWANCES $41,600.00 We deliberately made the allowances less than they would cost because the builder would not refund any money not spent on an allowance. On the other hand, we always paid when the cost of an allowance item exceeded the allowance. The allowances for the ground work, septic, and water well, that the builder controlled were always exceeded, and we paid for the overages. We did have control over the tile and appliance expenditures, but in the end the builder refused to install the appliances and billed us for the tile installation, which we did not exceed.