A control account is an intersection between an OBS element and a WBS element. The OBS Elements and WBS elements are shown in the control account matrix on pages 86 to 88. For this assignment, you will need to identify 5 intersections for Control accounts in case study 4.1 and discuss the assumptions you used and why you recommend them as a control account. Here are some guidelines that are usually followed to create control accounts. https://wsdot.wa.gov/sites/default/files/2021-10/ControlAccountGuidelines.pdfLinks to an external site. https://pmri.in/dictionary/control-account/ Example: Control Account - Intersection of Organizational Element/Purchasing and WBS Element 1.1.1.1 Engine Block. The first intersection in the control account matrix on page 86. Assumptions - Purchasing Department will be responsible for control accounts for purchased materials. Figure 2 shows that Casting Machine will need to be purchased for WBS 1.1.1.1. Recommendations - The purchasing department is best equipped to manage purchasing of materials since they have skilled staff and will be knowledgeable of all the organizational purchasing policies and processes to be followed for purchasing the required category of materials. They could also have knowledge of prior vendors who have sold the same materials to the organization during a prior project. They will adhere to policies