Row,Supplier A USD,Supplier B USD,Quantity / scope basis 6 base cabinets,9000,8400,A: two 3-drawer units; B: one 3-drawer unit and one shelf unit 4 wall cabinets,3600,3400,Same required envelope and construction Finished panels in original offer,800,400,A:4 panels; B:2 panels; 200 USD each Export packing in original offer,600,0,B excludes; comparable protection required Headline subtotal,14000,12200,Sum original offer rows Net conversion to required second 3-drawer base,0,450,Includes displaced door/shelf credit; supplier-confirmed example adjustment 2 missing finished panels,0,400,2 x 200 Matching export packing,0,650,Supplier B separate offer Comparable supply subtotal,14000,13700,B:12200+450+400+650 Hardware model qualification,approved,confirmed in B R02,No unresolved equivalence assumption at final decision