Decision Holding That Bid Was Not Unbalanced Was Affirmed

A company requested reconsideration of a decision, stating that the analysis with regard to unbalanced bidding was in error. A bid is not materially unbalanced unless acceptance will not result in the lowest cost to the Government; allegations about costs that may be incurred were speculative and were not considered. Payment to the contractor of certain costs for preparatory work did not violate the statute prohibiting advance payments. The previous decision was affirmed since it was not demonstrated to be in error.