DFARS 252.236-7000
Modification Proposals—Price Breakdown.
As prescribed in 236.570 (a), use the following clause: MODIFICATION PROPOSALS—PRICE BREAKDOWN (DEC 1991) (a) The Contractor shall furnish a price breakdown, itemized as required and within the time specified by the Contracting Officer, with any proposal for a contract modification. (b) The price breakdown— (1) Must include sufficient detail to permit an analysis of profit, and of all costs for— (i) Material; (ii) Labor; (iii) Equipment; (iv) Subcontracts; and (v) Overhead; and (2) Must cover all work involved in the modification, whether the work was deleted, added, or changed. (c) The Contractor shall provide similar price breakdowns to support any amounts claimed for subcontracts. (d) The Contractor's proposal shall include a justification for any time extension proposed. (End of clause)
Source: acquisition.gov — DFARS
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