COST ELEMENTS Commercial Items (EXAMPLE) KTR'S PROPOSAL & BASIS OF ESTIMATE (BOE) P. 8, Para 2 4% Scrap 50 x 4% 2 add'l units 52 items $825,000 +4% scrap $858,000 DCMA ACO'S COMMENTS P. 16, para 6 $858K - OK 4% scrap-OK 8 TECHNICAL'S COMMENTS P. 17, para 5 85 dbm . Price history. Pp. 17-18 Regression DCAA AUDITOR'S COMMENTS . No comment KO's Assessment / Govt's Objective & Basis