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<abstract>   1.      Protest is sustained in a negotiated procurement for award on a
   &quot;best value&quot; basis where the source selection authority (SSA) did not
   reasonably assess the protester&apos;s evaluated superior technical merit in
   the SSA&apos;s cost/technical tradeoff assessment.&lt;p/&gt;   2.      Protest is sustained in a negotiated procurement for the award of
   a cost-reimbursement contract, where the agency in its cost realism
   assessment accepted the awardee&apos;s work allocation in its cost proposal,
   but that allocation was inconsistent with the firm&apos;s allocation of work in
   its technical proposal.&lt;p/&gt;   3.      Protest is sustained in a negotiated procurement for the award of
   a cost-reimbursement contract, where the agency in its cost realism
   assessment applied the protester&apos;s historic division-wide composite labor
   rate rather than the protester&apos;s proposed labor rate to perform the
   solicitation&apos;s notional work package and the agency did not consider the
   protester&apos;s explanation during discussions that the firm&apos;s division-wide
   rate included labor categories that the protester would not use in
   performing in accordance with its proposed technical approach to meeting
   the notional work package.</abstract>
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