What is the most expensive part of replacing a roof?

On a typical Treasure Coast or Palm Beach tear-off, labor is the biggest line at 50 to 60% of the total bill. Material is next at 30 to 40%. Standing seam metal and concrete tile carry a steeper material share than architectural shingle. The third cost is rotted decking, which is impossible to see until tear-off. It adds $2 to $3 per square foot of plywood plus the framing labor. Permits, dump fees, and the wind-mitigation inspection round out the bill. FoxHaven prices decking repair as a per-sheet line so the cost is visible on the original estimate.