Your boss has asked you to determine contractor responsibility on a contract that is going to include progress payments. In addition to Federal Acquisition Regulation (FAR) standards of contractor responsibility, the Defense Federal Acquisition Regulation Supplemental (DFARS) requires that the contractor's accounting system must meet what standard?

Records the dollars subcontracted to small business

Determines the reasonableness of cost incurred

Minimizes the risk of cost misallocations and mischarges

Tracks profit associated with the contract