Protest Alleging Below-Cost Bid Not Reviewable by GAO

A protester contended that a competitor submitted bid prices based on material and labor costs below actual costs and protested any award to the competitor. The submission of a below-cost bid price is not a valid basis upon which to challenge a contract award. Acceptance of a bid requires determination of bidder responsibility by the contracting agency and will not be reviewed by GAO. Therefore, the protest was dismissed.