GAO sustained a protest recently where the agency seemed to think that a reasonable cost was also a realistic cost.
That is not necessarily so.
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Take Two? GAO Grants Reconsideration of Cost Claim
Requests for reconsideration are rarely granted by GAO and reconsideration of cost claims is even more unique. But GAO recently granted one of these unicorns–recommending additional reimbursement of more than $20,000 to the protester.
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