Designing and launching a website where other furniture stores can arrange to sell them their unused or extra materials.

Consider the project given to you above in question $1$ of this assignment. Create a work breakdown structure outlining $3$ main cost sources and their corresponding activities. Present it in a hierarchy such as the one in the slides for Module $5$ Unit $1.(5$ points$).$ Explain why each cost is direct or indirect, fixed or variable, and why they belong in the project budget rather than the company budget $(10$ points$).($Module $3$ Unit $1)$