Project timing The project is scheduled to be implemented over 2 years, commencing in 2021/01 and continuing into 2021/12. Timing of the project may change prior to implementation, if risk / priorities change and other projects need to be implemented first. Timing is not subject to supply restrictions except during implementation/change over, i.e. implementation/change over should not occur in winter. Timing becomes significantly more critical for projects where capacity is a critical driver. Table 6-7 Tempe P RS up grading cost breakdown Item Cost ($) % of Total M aterial 245,000 22.7 E xternal contractors 555, 000 51.4 D irect delivery cos 80 0,000 74.1 Indirect de livery cost (Fee and c harges) 109,000 10.1 P roject delivery cost 9 09,000 at e overhead recovery 170,188 15.8 S ub -total 1079,188 100.0 R ounding 20, 812 T otal 1,110,000 +/ -5% Requirement: Read the case study and create a cost break down structure for the period of 2021/01-2021/12. Use Microsoft Excel to create cost breakdown structure Also create an S-curve