2.3 LES Holdings' support departments provide various \"back-office\" services for the project. For example, invoices from suppliers for programme costs are verified and approved at the project office before being sent to the finance team for payment to the supplier - the payment itself is a back-office support function. In future projects like this, should the cost of the finance support function just described (and other support functions' costs like HR, IT, etc.) be included or excluded from this type of project? Motivate your answer. This question is not about outsourcing these functions or including these functions within the project team:; it is asking only whether the costs of HR, IT and bookkeeping services should be included in projects like this or if they should be borne as overhead services by LES Holdings. (Max. 3 lines)