A contractor incurred $700,000 of insurance costs during FY 2017 and 2018. These costs are not expressly unallowable and have not been mutually agreed to be unallowable. In early 2018, the Contracting Officer verbally informs the contractor that he believes these costs are unallowable. The contractor continues to include these costs in its proposals and claims on Government contracts during FY 2018 and does not separately identify the amount included in each proposal/claim. Does this practice comply with Cost Accounting Standard 405? Yes No