The Pacific Construction Company's construction projects required careful planning. Each project has a budget. The budget is established within a few weeks after the project is authorized. A budget is composed of many budget items. Each budget item could include labor cost estimates, equipment cost estimates, service cost estimates, or materials cost estimates. Labor costs are estimated by identifying the types of employees that will work on each project, the labor rates for that type of employee, and the expected hours required. Equipment costs are similarly estimated by identifying the type of equipment, costs, and hours. Services costs are broadly estimated by type of service and expected total cost. Materials costs are estimated by type of material, quantity required, and expected cost. A budget item could combine multiple types of labor, equipment, or materials, but it would include only one type of service. A budget item would include only labor, or equipment, or services, or materials. Labor, equipment, services, and materials information is recorded before use to form budgets. Project budget 1..1 F 0.. B E D 0.. Labor Equipment Services Instruction: a) What are the best name for the classes designated as A, B and C in the diagram? (3 marks) b) What are the most suitable multiplicities to replace D, E and F in the diagram