Complete the Cost Estimate spreadsheet. Refer to the work breakdown structure $($WBS$)$ in the case study and document your assumptions when preparing the cost estimate. Remember, the WBS in the case lists which tasks need to be finished for completion of the project. Assume a labor rate of $$100$ per hour for the project manager, $$60$ per hour for other project team members, and $$100$ per hour for any outsourced work. You can also assume that the people working on this project are doing so part$-$time since they have other projects or their regular duties to work on$.$ The total estimate should be near $$150,000.$