Question: Which of the following is not a consideration when planning for direct labor cost analysis 1. Identify and evaluate the methodology used by the offer or to estimate direct labor cost. 2. Identify and evaluate the methodology used by the offer or to estimate other direct costs. 3. Identify any proposed direct labor cost that does not appear reasonable. 4. Identify any proposed direct labor cost that should be classified as an indirect. 5. Identify any proposed direct labor cost hat merits special attention because of high value or other reasons.