There is no best way to work with fully burdened labor rates as that is dependent on the nuances of the contract type, the terms and conditions of the contract, and therefore when it is acceptable for a contractor to be able to bill by the FBLR. Agreements such as BPAs or BOAs can establish price lists for FBLRs when warranted. Since it is up to the contracting officer to negotiate such payment arrangements with contractors, an ideal solution for your training would be to reach out to the current contracting officers in your organization to see if they have examples of real-world application of when they negotiated FBLRs and the associated contract type. Real-world examples help provide clarity and can make the training much more relevant.