The replacement of the inventory management and portion control system for an international restaurant chain has been prioritized as a key strategic objective for the organization. Stakeholders are very concerned about many aspects of the project. They have shared these concerns and ideas in workshops, focus groups, emails, and surveys. Identified risks are: a Not related to the Estimate Costs process b Both an input to and an output of the Estimate Costs process c An input to the Estimate Costs process d An output of the Estimate Costs process