As the project finance manager, while you're drafting your cost management plan, which of the following statements is incorrect?

Question $4$ options:

The cost management plan is structured around the Work Breakdown Structure $($WBS$).$

Descriptions of units of measure, typically hours, days, weeks, or lump sums, should be included in the plan.

The cost management plan is considered a subsidiary component of the project management plan.

The plan should specify control thresholds for estimates, such as rounding thresholds $($$$100$ or $$1000,$ etc.$).$