Use WBS activity costs provided $($see Excel$)$ to calculate total project cost. Project overhead is

$25\%$ of total WBS activity cost. Show cost with and without overhead costs

Activity Cost

WBS Item

R&D Project Development

Need Survey $$95,000$

Set Product Specs $$57,600$

Shelf life Report $$19,200$

Nutrition Report $$15,000$

Select Fruit Suppliers $$15,000$

Initial Production

Equipment Rehab $$400,000$

Production Trials $$235,200$

Quality Trials $$125,000$

Quality Metrics $$7,000$

Quality Training $$200,000$

Distribution

Market Testing $$80,000$

Package Design $$31,000$

Select Distributors $$80,000$

Legal

Complete FDA Certification $$60,000$

Register Trademark $$14,400$

Prepare Product Launch $$268,800$

Overhead $=25\%$ total cost of WBS activities