Do you have a lists of electrical equipments/materials about their Ratio of Manhour/unit?
For example is the switchgear, 22kv, how long does it take for an average labor to install per panel? Thanks

You will need to purchase an estimating book.

Try
RSMeans Book Search Result (http://www.rsmeans.com/bookstore/booksearch.asp?d=6)

NECA | National Electrical Contractors Association (http://www.necanet.org/store/products/index.cfm/4090-07)

Or do a web search for "electrical estimating labor units" and you will find many others.