Create a Work Breakdown Structure This activity is designed to help you prepare for the assignment due next week, Analysis of Direct and Indirect Costs. You will use the provided template to create a Work Breakdown Structure (WBS) sheet using the project information  . It includes a place for both direct and indirect costs for the following items: Labor. Manufacturing. Research and Development. General Administrative. This activity is designed to help you better understand the difference between direct and indirect costs. For example, your direct labor costs may be the crew that needs to install solar panels, but indirect labor costs would be any sort of maintenance work required to clean up after the installation. Please note: The sum formulas are pre-populated in the Total row, so make sure that as you edit, you keep those formulas properly updated. For example, rows should only be inserted above the Total row