PC Items
PC stands for Prime Cost items. This is a financial allowance in the contract of a specified sum, to be used to pay for an item such as a bath tub or the appliances. The reason a PC might be specified rather than an actual item allowed for, is often the client has not yet chosen what they might like, so the builder will allow a reasonable sum to cover this item, giving the client the freedom to choose what they would like, all while know how much is covered by their contract. If the item chosen is less expensive, the builder is then responsible for crediting the client with the difference, likewise if the item chosen is more expensive, the client is responsible for paying the builder the difference.
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What Is a Prime Cost?
Prime costs are a firm's expenses directly related to the materials and labor used in production. It refers to a manufactured product's costs, which are calculated to ensure the best profit margin for a company. The prime cost calculates the direct costs of raw materials and labor that are involved in the production of a good. Direct costs do not include indirect expenses, such as advertising and administrative costs.
https://www.investopedia.com/terms/p/prime-cost.asp


B. Vukičević, Građevinski rečnik
prime cost - osnovna cena, neposredna cena (uključuje cenu materijala, transport i radnu snagu utovara i istovara), cena koštanja
prime cost item - pozicija sa direktnim troškovima (osnovnim troškovima)