You are a project manager working for iTrim Central. Your organization has developed a new dieting technique that is sure to be the next craze. One of the deliverables of your feasibility study was an analysis of the potential financial performance of this new product and your executives are very pleased with the numbers. You will be working with several vendors to produce products, marketing campaigns, and software that will track customers’

progress with the new techniques. For purposes of performing earned value measurements for project costs, you are going to place which of the following in the WBS?

A. Chart of accounts B. Code of accounts C. Control account D. Reserve account