Unclear from question whether questioner is government employee or prime contractor employee. Also unclear as to whether this cost analysis is a Truth In Negotiations Act (TINA) certification requirement or required by the contracting officer to because there is not enough information available using price analysis to determine fair and reasonable prices.
FAR guidance can be found at FAR 15.404-1 Proposal Analysis Techniques and the appropriate DFARS supplements. Also, the Contract Pricing Reference Guides (CPRG) Volumes 2 and 3 can also aid in specific techniques and examples (https://acc.dau.mil/cprg).
If you're a prime contractor, I would contact my contracting officer and ask what kind of information they would need to be able to determine a fair and reasonable price. They might be able to help.
If you're a Government Contracting Officer/Specialist, your principal guidance is listed above in the FAR/DFARS and CPRG.
The fact that you have a bill of material that contains largely Russian aircraft components does not relieve the requirement for fair and reasonable price determination. You state you have "pricing for each part from the subcontractor".
That is at least a starting point. Do you have enough information from and/or confidence in the Subcontractor's analysis to believe it is fair and reasonable? Can you get the source data the subcontractor used for their analysis? Has anyone in the U.S. Government bought these items before and have any historical information? Do you have a huge bill of material where perhaps stratified sampling analysis might provide reliable results in an efficient manner?
The above questions are just a potential starting point for the types of questions and analysis you might need to perform. Also, along with cost analysis, don't forget cost realism analysis at FAR 15.404-1(d). This technique may also be utilized, perhaps even at the individual component level, to estimate a "realistic" price for each individual component and build up from there.
Again, these ideas are just a potential starting point for the types of questions and techniques one might use to come to a fair and reasonable price determination.