What is a work breakdown structure?2. Financial Analysis. Perform a financial analysis for a project as specified in the following. Assume the projected costs and benefits for this project are spread over four years as follows: Estimated costs are $200,000 in year 0 and $30,000 each year in years 1, 2, and 3. Estimated benefits are $0 in year 0 and $100,000 each year in years 1, 2, and 3. Assume you have a discount rate of 9%. Create a spreadsheet (or use the financials template provided below) to calculate and clearly display the NPV, ROI, and year in which payback occurs. In addition, write a paragraph explaining whether you would recommend or not investing in this project, based on your financial analysis