Out To Tender

An Englishman, an Irishman and a Scotsman each tendered for a big construction Job paid for by government money.
I'll do it for £2 million,' said The Englishman.
'How is that figure broken down?' asked The civil servant in charge of The scheme.
'£1 million for labour and £1 million for materials,' said The Englishman.
I'll do it for £4 million,' said The Scotsman, 'that's £2 million for labour and £2 million for materials.'
'Look,' said The Irishman, 'my tender is for £6 million. That's £2 million for you, £2 million for me, and we'll give The other £2 million to The Englishman to do The job.'