Higher Level Cost Factors Wraps model non-physical factors Program support, system engineering, management costs, product assurance, integration and test Overhead is incurred in support of an activity but is not solely identifiable to that activit Administration, real estate taxes, facility maintenance evel i taxes are allocated to headquarters Defense Contract Administration Services(DCAS) Small Business Innovative Research(SBIR) Independent Research and Development(R&D)Higher Level Cost Factors • Wraps model non-physical factors – Program support, system engineering, management costs, product assurance, integration and test • Overhead is incurred in support of an activity but is not solely identifiable to that activity – Administration, real estate taxes, facility maintenance • Level I taxes are allocated to headquarters – Defense Contract Administration Services (DCAS) – Small Business Innovative Research (SBIR) – Independent Research and Development (IR&D)