PMT 0160 Cost Estimate Exam. Which or the following statement regarding the linkage between cost estimates and Work Breakdown Structure (WBS) is true? (Select two that apply) A. The WBS provides the necessary framework for detailed cost estimating and control. B. The WBS identifies the bounds of how much program cost can expect to vary. C. The WBS assists with accurate cost estimating: costs are estimated for each WBS element and then multiplied for the total estimate. D. The WBs is a key project deliverable that allow the program manager (PM) to organize the teams work manageable sections.