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Analyzing Contract Costs Exam
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contains 55 Questions
1) Which of the following must be true to properly classify a cost as an “other direct cost”?
[Recognize concerns that affect the other direct costs proposed]
All of these
The proposed cost benefits only the proposed contract work
The offeror customarily treats similar costs as “other direct costs” under similar
circumstances
The contractor’s accounting system segregates “other direct costs” from similar indirect
costs
2) Which of these statements below is correct regarding the criteria for classifying a special test
equipment cost as an "other direct cost”? [Determine if the other direct costs are properly
proposed]
Engineered, designed, fabricated, or modified to meet specific contract needs and cannot be
used for other contracts
An item (e.g., fixture, pattern, or gauge) that is necessary in aiding the development of a unique
product
Engineered, designed, fabricated, or modified to meet not only the requirements of the current
contract but also the requirements of all other contracts
Developed and engineered by a subcontractor who is not currently working on another contract
3) Which of the following is an indirect cost pool? [Identify indirect cost pools and bases]
General and Administrative Expenses
Direct material
Assembly labor
Manufacturing labor
4) What two costs elements are required to calculate an indirect cost rate? [Identify the process of
calculating indirect cost rates]
Expense pool and Allocation base
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Overhead rate and Expense base
Allocation Pool and Expense base
Allocation base and Overhead rate
5) In which of the following phases does the contractor determine actual indirect cost rates?
[Identify the cost allocation cycle]
Final Allocation Phase
Beginning Payment Phase
Forward Pricing Phase
Billing Phase
6) How is simple linear regression used? [Identify what regression analysis is]
To make predictions about one dependent variable based on one independent variable
To make predictions about one dependent variable based on more than one independent
variable
To calculate an estimate that demonstrates the most likely average value based on the data
supplied
To ensure contractor’s estimates properly capture the reduction of labor costs associated with
repetitive production tasks
7) Which regression method would be used when there is more than one independent variable?
[Identify the different regression analysis methods]
Multivariate regression
Simple linear regression
Curvilinear regression
Segmented regression
8) Identify the situation where you would use simple linear regression. [Identify contract pricing
situations where simple regression analysis should be considered]
Indirect cost rate analysis
Labor classification analysis
Facilities Capital Cost of Money calculation
Profit objective calculation
9) Which variable is also considered the independent variable? [Identify the steps for using simple
regression analysis]
X
Z
R
https://learn.dau.mil/Atlas2/html/testengine/TestGeneration/test_review.jsp 9/27/2017
Analyzing Contract Costs Exam
Here is your test result.The dots represent the choices you have made.
The highlighted questions are the questions you have missed.
Remediation Accessed shows whether you accessed those links.'N' represents links not visited and 'Y'
represents visited links.
Back to Status page
contains 55 Questions
1) Which of the following must be true to properly classify a cost as an “other direct cost”?
[Recognize concerns that affect the other direct costs proposed]
All of these
The proposed cost benefits only the proposed contract work
The offeror customarily treats similar costs as “other direct costs” under similar
circumstances
The contractor’s accounting system segregates “other direct costs” from similar indirect
costs
2) Which of these statements below is correct regarding the criteria for classifying a special test
equipment cost as an "other direct cost”? [Determine if the other direct costs are properly
proposed]
Engineered, designed, fabricated, or modified to meet specific contract needs and cannot be
used for other contracts
An item (e.g., fixture, pattern, or gauge) that is necessary in aiding the development of a unique
product
Engineered, designed, fabricated, or modified to meet not only the requirements of the current
contract but also the requirements of all other contracts
Developed and engineered by a subcontractor who is not currently working on another contract
3) Which of the following is an indirect cost pool? [Identify indirect cost pools and bases]
General and Administrative Expenses
Direct material
Assembly labor
Manufacturing labor
4) What two costs elements are required to calculate an indirect cost rate? [Identify the process of
calculating indirect cost rates]
Expense pool and Allocation base
https://learn.dau.mil/Atlas2/html/testengine/TestGeneration/test_review.jsp 9/27/2017
, DAU Page 2 of 12
Overhead rate and Expense base
Allocation Pool and Expense base
Allocation base and Overhead rate
5) In which of the following phases does the contractor determine actual indirect cost rates?
[Identify the cost allocation cycle]
Final Allocation Phase
Beginning Payment Phase
Forward Pricing Phase
Billing Phase
6) How is simple linear regression used? [Identify what regression analysis is]
To make predictions about one dependent variable based on one independent variable
To make predictions about one dependent variable based on more than one independent
variable
To calculate an estimate that demonstrates the most likely average value based on the data
supplied
To ensure contractor’s estimates properly capture the reduction of labor costs associated with
repetitive production tasks
7) Which regression method would be used when there is more than one independent variable?
[Identify the different regression analysis methods]
Multivariate regression
Simple linear regression
Curvilinear regression
Segmented regression
8) Identify the situation where you would use simple linear regression. [Identify contract pricing
situations where simple regression analysis should be considered]
Indirect cost rate analysis
Labor classification analysis
Facilities Capital Cost of Money calculation
Profit objective calculation
9) Which variable is also considered the independent variable? [Identify the steps for using simple
regression analysis]
X
Z
R
https://learn.dau.mil/Atlas2/html/testengine/TestGeneration/test_review.jsp 9/27/2017
