An RBS differs from a WBS because $.$

A a WBS breaks work down into several levels, but an RBS cannot be more than one level

B typically the project team develops the RBS$,$ but the project manager is responsible for creating the WBS

C an RBS is considered with project efficiency while a WBS focuses on effectiveness

D the emphasis in a RBS is on resource allocation, but the emphasis in a WBS is on the project timeline.