The following problem requires an understanding of the WBS, the cost account elements, and cost control analysis. Assume that all costs are in thousands of dollars. Given the partial WBS shown below, what is the total cost for the WBS element 4.0? Assume that the costs provided are direct labors costs only and that the overhead rate is 100 percent.

Which of the following is the value of WBS element 4.0?
a. $60.0
b. $30.0
c. $24.0
d. $54.0
Using the data in Figure, and the actual costs given below for WBS elements 5.1 through 5.4 and elements 4.1 and 4.2, answer the questions shown below:
Actual Costs
E-1€“5.1 ........$1.0
E-1€“5.3 ........$1.5
E-2€“5.2 ........$1.0
E-2€“5.4 ........$2.0
E-3€“5.1 ........$1.0
E-3€“5.3 ........$2.5
E-4€“5.3 ........$3.0
E-4€“5.2 ........$3.5
WBS element 5.1 ........$____
WBS element 5.2 ........$____
WBS element 5.3 ........$____
WBS element 5.4 ........$____
WBS element 4.1 ........$____
WBS element 4.2 ........$____
Functional element E-1 .....$____
Functional element E-2 .....$____
Functional element E-3 .....$____
Functional element E-4 .....$____
Functional element D-1 .....$____
Functional element D-2.....$____

Transcribed Image Text:

4.0 4.1 4.2 4.5 $3.0 $6.0 $9.0 4.2.1 $1.8 $2.4 2 4.2.2 $4.2 $0.9 7 4.2.3 $1.0 $1.1 $0.6