There is a basic PCM template on the Defense Pricing and Contracting (DPC) website. Use "price-competition memorandum" in the search field on https://www.acq.osd.mil/dpap/ to locate this template.
I did spend significant time looking/asking about a PCM tailored to a SBIR requirement. The amount of variability generated by different research topics, SBIR phases, and funding approaches used by organizations makes it difficult to standardize anything. I believe this explains the lack of internal SIBR resources for contracting personnel as well. And while there are a ton of SBIR videos/tutorials out there, they are all oriented to small businesses interested in the program.
Regardless of what you're pricing, I'd still argue that the techniques at FAR 15.404-1 are your foundation. I'll encourage you to get with a contracting office within your Service, or anyone within DoD for that matter, that is actively engaged with the SBIR program.(see the URL below for active announcements) The SBIR program itself has actually been around for a long time. It's just a matter of connecting you with an experienced Contracting Officer for help with strategies to apply the appropriate analysis technique(s) for a given SBIR pricing scenario.
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