Defense Acquisition University (DAU)
CLC 056 Analyzing Contract Costs
Examination 2026/2027 | Verified
Questions
Defense Acquisition University (DAU) | University-Level Contracting and Cost Analysis
Professionals
55 Verified Questions | 4 Core Domains | Academic Year 2026/2027
Prepared by
Defense Acquisition University (DAU) | CLC 056 | Analyzing Contract Costs
Final Certification Assessment Actual Exam | Academic Year 2026/2027
CLC 056 Analyzing Contract Costs Examination 2026/2027 | Verified Questions
, INTRODUCTION
This examination document contains 55 original Verified Questions created for the Defense
Acquisition University CLC 056 Analyzing Contract Costs Final Certification Assessment,
organized to reflect the official content outline distribution: Domain 1: Cost Analysis Principles
and FAR Part 31 (14 questions); Domain 2: Cost Estimating Techniques and Data Requirements
(14 questions); Domain 3: Pricing and Negotiation Strategies (14 questions); and Domain 4:
Contract Types and Cost Risk Assessment (13 questions). Every question is an original work
designed to reinforce the official CLC 056 Analyzing Contract Costs Final Certification
Assessment course objectives, drawing on foundational government contracting methodology
such as the DAU CLC 056 course materials, Federal Acquisition Regulation (FAR) Part 31, and
the Cost Analysis Requirements Description (CARD). The content is aligned to the 2026/2027
academic year and is intended to build actual exam readiness and lasting professional proficiency
for University-Level contracting and cost analysis professionals.
ACTUAL QUESTIONS
Domain 1: Cost Analysis Principles and FAR Part 31
Question 1. The primary purpose of cost analysis in negotiated acquisitions is to:
A. Determine the lowest possible price regardless of realism
B. Assess the reasonableness of individual proposed cost elements when adequate price
competition is not available
C. Replace the technical assessment of proposals
D. Set statutory fee percentages for all contracts
Correct Answer: B
Rationale: Cost analysis examines proposed cost elements for reasonableness when price
competition alone cannot establish a fair price. This purpose anchors the DAU CLC 056 course
materials.
Question 2. Under FAR Subpart 31.205, which cost is unallowable in government
contracts?
A. Direct labor performed on the contract
B. Fringe benefits allocable to contract performance
C. Entertainment costs, including amusement and social activities
D. Depreciation on facilities used in contract performance
Correct Answer: C
Rationale: FAR 31.205-14 disallows entertainment costs, distinguishing them from allowable
performance costs. Unallowable cost identification follows FAR Part 31 as taught in CLC 056.
Question 3. FAR 31.202 bases the determination of cost allowability on:
A. Reasonableness, allocability, applicable cost accounting standards, generally accepted
accounting principles, and contract terms
B. Lowest price and fastest delivery only
C. Contractor preference and historical billing
D. Agency budget availability
Correct Answer: A
Rationale: These factors form the allowability framework applied to every proposed cost. FAR
31.202 criteria are foundational in the DAU CLC 056 curriculum.
Question 4. Under the reasonableness standard, a cost is reasonable when:
A. It equals the government estimate
B. It falls below the historical average
CLC 056 Analyzing Contract Costs Examination 2026/2027 | Verified Questions
CLC 056 Analyzing Contract Costs
Examination 2026/2027 | Verified
Questions
Defense Acquisition University (DAU) | University-Level Contracting and Cost Analysis
Professionals
55 Verified Questions | 4 Core Domains | Academic Year 2026/2027
Prepared by
Defense Acquisition University (DAU) | CLC 056 | Analyzing Contract Costs
Final Certification Assessment Actual Exam | Academic Year 2026/2027
CLC 056 Analyzing Contract Costs Examination 2026/2027 | Verified Questions
, INTRODUCTION
This examination document contains 55 original Verified Questions created for the Defense
Acquisition University CLC 056 Analyzing Contract Costs Final Certification Assessment,
organized to reflect the official content outline distribution: Domain 1: Cost Analysis Principles
and FAR Part 31 (14 questions); Domain 2: Cost Estimating Techniques and Data Requirements
(14 questions); Domain 3: Pricing and Negotiation Strategies (14 questions); and Domain 4:
Contract Types and Cost Risk Assessment (13 questions). Every question is an original work
designed to reinforce the official CLC 056 Analyzing Contract Costs Final Certification
Assessment course objectives, drawing on foundational government contracting methodology
such as the DAU CLC 056 course materials, Federal Acquisition Regulation (FAR) Part 31, and
the Cost Analysis Requirements Description (CARD). The content is aligned to the 2026/2027
academic year and is intended to build actual exam readiness and lasting professional proficiency
for University-Level contracting and cost analysis professionals.
ACTUAL QUESTIONS
Domain 1: Cost Analysis Principles and FAR Part 31
Question 1. The primary purpose of cost analysis in negotiated acquisitions is to:
A. Determine the lowest possible price regardless of realism
B. Assess the reasonableness of individual proposed cost elements when adequate price
competition is not available
C. Replace the technical assessment of proposals
D. Set statutory fee percentages for all contracts
Correct Answer: B
Rationale: Cost analysis examines proposed cost elements for reasonableness when price
competition alone cannot establish a fair price. This purpose anchors the DAU CLC 056 course
materials.
Question 2. Under FAR Subpart 31.205, which cost is unallowable in government
contracts?
A. Direct labor performed on the contract
B. Fringe benefits allocable to contract performance
C. Entertainment costs, including amusement and social activities
D. Depreciation on facilities used in contract performance
Correct Answer: C
Rationale: FAR 31.205-14 disallows entertainment costs, distinguishing them from allowable
performance costs. Unallowable cost identification follows FAR Part 31 as taught in CLC 056.
Question 3. FAR 31.202 bases the determination of cost allowability on:
A. Reasonableness, allocability, applicable cost accounting standards, generally accepted
accounting principles, and contract terms
B. Lowest price and fastest delivery only
C. Contractor preference and historical billing
D. Agency budget availability
Correct Answer: A
Rationale: These factors form the allowability framework applied to every proposed cost. FAR
31.202 criteria are foundational in the DAU CLC 056 curriculum.
Question 4. Under the reasonableness standard, a cost is reasonable when:
A. It equals the government estimate
B. It falls below the historical average
CLC 056 Analyzing Contract Costs Examination 2026/2027 | Verified Questions
