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<classification authority="sudocs">GA 1.13:B-311245.2</classification>
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<abstract>   1. Where, due to concerns about their negative effect on contract
   performance, the solicitation instructed offerors not to propose
   unrealistically low costs, and the awardee capped its indirect rates at
   levels that the agency concluded were significantly below its costs,
   protest is sustained because the agency failed to consider performance
   risk associated with the awardee&apos;s decision to cap its indirect rates.&lt;p/&gt;   2. Discussions with protester regarding allocation of labor hours in its
   cost proposal were not meaningful where the discussions did not
   communicate that the agency was concerned about the protester&apos;s
   inconsistent allocation of labor hours between its technical proposal and
   cost proposal.</abstract>
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