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GSA IT 70 Price Proposal FACTS: Small Business withdrew its IT70 offer because the GSA KO refused to accept anything less than its lowest, historical cost plus fixed fee (CPFF) rate in the BOA negotiation. The Small Business does not have any past or current business with commercial customers, so all historical business is with the federal government under broad agency announcement (BAA) or Small Business Innovation Research (SBIR) CPFF contracts. The company does not have a history of time and material (T&M) or labor hour (LH) type contracts. The company develops its cost rates bas