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35 <br /> 6. GENERAL AND ADMINISTRATIVE EXPENSE <br /> See notes on labor overhead above and check whether the base has been approved by a Government audit agency for use in proposals. <br /> 7. ROYALTIES <br /> If more than$250,analyze the following information for each separate royalty or license fee;name and address of licenser;date of license <br /> agreement;patent numbers,patent application serial numbers,or other basis on which the royalty is payable;brief description(including any <br /> part of model numbers or each contract item or component on which the royalty is payable);percentage or dollar rate of royalty per unit; <br /> unit price of contract item;number of units;and total dollar amount of royalties, <br /> 8. SUBTOTAL ESTIMATED COST <br /> Compare the total of all direct and indirect costs excluding Cost of Money and Fee or Profit.Note reasons for differences. <br /> 9. CONTRACT FACILITIES CAPITAL AND COST OF MONEY <br /> Analyze the offerors'supporting calculations and compare to known standards. <br /> 10. SUBTOTAL ESTIMATED COST <br /> This is the total of all proposed costs excluding Fee or Profit. Determine the competitive range.Question outliers. <br /> 11. FEE OR PROFIT <br /> Review the total of all proposed Fees or Profit. <br /> 12. TOTAL ESTIMATED COST AND FEE OR PROFIT <br /> Analyze the range of total estimated costs including Fee or Profit,and explain variance to independent estimate.Identify areas for <br /> negotiation or areas to be challenged. Explain your conclusions regarding fair and reasonable pricing. <br /> 13.DISCOUNTS <br /> Review basis for Discounts and range between offers. <br /> ATTACH NARRATIVE COST ANALYSIS MEMO ADDRESSING ITEMS AS INSTRUCTED ABOVE. <br />