FAR 15.408 states "include the current estimate of what the cost would have been to complete the deleted work not yet performed (not the original proposed estimates), and the cost of deleted work already performed." The contractor was paid for 200 widgets at $100 each in the base contract. Subsequently, the requirement was deleted with a change order. In response, the contractor proposed 116 widgets at $100. When the government questioned the number of widgets, the contractor's position was based on the FAR clause saying this is the current estimate based on the new construction carrier design maturing into the current configuration requiring a quantity of 116 versus the original 200. The government's position is that the giveback would be for 200 widgets not 116 since that was the original requirement. Is the FAR interpretation based on quantity or cost per item if work is deleted?