SB, SDB requirements for Cost & Pricing Data

No company, large or small, may be required to provide certified cost or pricing data for commercial items (see FAR 15.403-1((3).) However, see also, FAR 15.403-1(c )(3), and particularly15.403-1(c )(3)(ii)(C ) -- "...[if needed to determine price reasonableness,]...relevant information regarding the basis for price or cost, including information on labor costs, material costs and overhead rates may be requested.

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