Illustrations
2-1: Basis of Estimate for Direct Labor
3-1: Basis of Estimate for Subcontract, Material, Consultants, or Contract Labor
4-2: Fringe Benefit Calculation Worksheet
4-3: Overhead Calculation Worksheet
4-4: General and Administrative Calculation Worksheet
4-8: General and Administrative
5-1: Basis of Estimate for Other Direct Costs
6-1: Facilities Capital Cost of Money Factors Computation
6-2: Contract Facilities Capital Cost of Money
7-1: Record of Weighted Guidelines Application
7-2: Structured Approach Profit/Fee Objective
7-3: Example of Application of Department of Energy Guidelines
8-1: FAR 15.408 Solicitation Provisions and Contract Clauses
8-2: Standard Form 1411, Contract Pricing Proposal Cover Sheet
8-3: DFARS Proposal Adequacy Checklist
8-4: Price Proposal, Acme Manufacturing Company
8-5: Price Proposal, Acme Services Company
9-1: Impact of Delayed Work—Costs for Accounting Period
9-2: Impact of Delayed Work—Unabsorbed Overhead Cost Allocation
9-3: Facts for Unabsorbed Overhead Calculations
9-5: Eichleay Variation Method
9-9: Hudson or Canadian Method
9-14: Impact of Delayed Work—Extended Overhead
10-1: Learning Curve on Regular Chart Paper
10-2: Learning Curve on Log-Log Paper
10-3: Learning Curve Slopes of 70%, 80%, and 90%
10-4: Data Point Around Trend Line
10-6: Multiple Learning Curve Projections
10-7: Significant Cost Reduction
10-8: Unit Curve Theory Versus Cumulative Average Theory
10-9: Cumulative Average Theory Versus Unit Curve Theory
10-10: Unit Curve Theory and Cumulative Average Theory
10-11: Impact of Engineering Change
10-12: Engineering Change—Component A
10-13: Engineering Change—All Other Components
10-14: Impact of Retained Learning
10-15: Impact of Break in Production
10-16: Lost Learning Calculation