We have a firm fixed price 8(a) contract that states a combined 36% overhead, G&A, and profit rate. Within the contract, it does not state what rate applies to subcontractors. We have over 70% of the work done by a subcontractor (they are similarly situated, so we are in compliance with FAR). When providing the staffing plan for the year, should we apply the 36% rate to the subcontractor costs too?