Now I understand. This is an after the fact bill. What I would suggest is that you request from the contractor copies of test logs, bug and test failures documented by the testers and other hard details of what you are getting for the money. There are several articles on what constitutes reasonable testing documentation. When I test I will take a screen shot of a data entry screen and make notes about any failures in functions (validations etc) to communicate to the coded what the problem was. There are a whole series of articles on testing and testing documentation by James Bach at WWW.satisfice.com/articles. You may find these useful in helping you to define the documentation you are willing to pay for. Any testing process that is as long and expensive as the process hours you show should have supper doucmentation of the test process followed, test plan and steps implemented, test scessions and results in number of bugs found, funtions not working etc. For those kind of hours and the bill that has to go with them you are entitled to a lot of detailed documentation.

Let me know what they have to offer -- I am facinated by such a mix of hours. In addition you might want to dispute the hours and amounts and with what I expect they are charging it my well be worth your company's while to get some experts in to do a review of the suppliers work. "Function Point Analysis" is often used to evaluate the amount of effort and reasonableness of activity on jobs that run wild. There are expert certified "Function Point Consultants" who have industry averages etc to use as references.