In a project to develop a new software application, the project manager decides to create a Work Breakdown Structure $($WBS$).$ How would the WBS primarily aid the project manager?By allowing the manager to focus on individual tasks without needing to track overall progress.By identifying project tasks at various levels, clarifying responsibilities, and enhancing progress tracking.By defining only the start and end dates of the project milestones.By prioritizing tasks based solely on the budget available for each phase.