All materials on top
Regarding Your cost breakdown , that's correct, as long as installing 5m2 won't take You two days, make sure You consider all cuts,boxing's etc, like I've mentioned before if there is a lot of fancy cuts, boxing's etc or the
tile is small in size You may find Yourself taking pennies for the job.
I'm always trying to give one fixed price for the job/each room (if multiple involved )so calculate how long it will take to go through every step, big floors ,usuall bathrooms on ppm2, prep and tricky areas on day rate.
Always proper on site checks before providing quote