LPTA Solicitation Provided for Cost Realism Analysis and MPC Assessment; GAO B-413721.2, Smartronix, Inc.

Protest challenging agency’s cost realism analysis and most probable cost adjustment to protester’s proposed costs is denied, where the solicitation provided for a cost realism analysis and MPC calculation, even though award was to be made on a lowest-price, technically acceptable basis, and where the agency’s analysis and adjustment were reasonable and well-supported.