Once a total budgeted cost has been established for each work package, the second step in the project budgeting process is to

a$.$ assign each TBC at the start of its work package.

b$.$ assign each TBC at the end of its work package.

c$.$ distribute each TBC over the duration of its work package.

d$.$ distribute each TBC over the project by dividing the total by the number of work packages and assigning that amount to each.