1. Please refer to the DCAA audit manual that can be found at the following link: http://www.dcaa.mil/cam.htm .
Chapter 9, 9-400 Section 4 ---Evaluating Direct Material Cost Estimates provides additional guidance as to what information DCAA expects to see in a proposal CBOM.
2. Also, please refer to the Contract Pricing Reference Guides (CPRG) that can be found on the DAU Acquisition Community Connection at the web address below. Volume 3 (Cost Analysis), Chapter 6 - Analyzing Direct Material Costs provides additional guidance as to what information should be presented in a proposal CBOM, including a sample format that would comply with the FAR 15.408 Table 2 - II (A.), CBOM requirements.
Web Address: [https://acc.dau.mil/CommunityBrowser.aspx?id=406579&lang=en-US]