Create a Cost Estimate for this project using this spreadsheet template. Use the work breakdown structure (WBS) in the case study and document your assumptions in preparing the cost estimate. Reminder: The WBS lists which tasks need to be finished in order to complete the project. Assume a labor rate of $100 per hour for the project manager and $60 per hour for other project team members. Assume a labor rate of $100 per hour for any outsourced work. 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. Labor costs for users are not included, and there are no additional hardware costs. The total estimate should be near $150,000 and will not include the cost of acquiring the learning materials from the vendor.