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Seg\u00fan verificaci\u00f3n en los ITEMS esta unificado la provisi\u00f3n y mano de obra en cada, \nEjemplo:\n item 26-  Provisi\u00f3n y colocaci\u00f3n de inodoros con cisterna alta, incluye accesorios   especificaci\u00f3n t\u00e9cnica del pliego de base y condiciones.\nEn Paraguay la oferta de inodoros de cisterna alta y los accesorios se compone principalmente de marcas importadas (brasile\u00f1as y argentinas mayoritariamente) \nReferente a la procedencia del material corresponde a extranjera y la mano de obra es nacional.\nConsultamos:\nPara este \u00edtem 26 como ejemplo en la columna caracter\u00edstica la procedencia se completa  como nacional o extranjera, siendo que se unifican mano de obra y provisi\u00f3n de material.", "answer": "Cuando en el item se requiere cotizaci\u00f3n de mano de obra a m\u00e1s de la provisi\u00f3n del bien, la procedencia corresponde a la mano de obra, es decir, debe ser de procedencia nacional; en cambio, si el \u00edtem requiere 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