"The above activities have both the usage of human resources and non-human resources.For human resources, the cost is calculated by an hours worked by the resources. The estimatedamount for all human resource as 50 € per one hour. The required material amount alsocalculated with the above activities(projectmanagement.com, 2017).CBSComplete theDocumentatio UserBoard AssemblingTestingDiagramsn ManualConfiguration Process Deal withPurchasingInstallationSuppliersFig. 5 Cost Breakdown StructureThe cost related activities are also showed in below table with the required resources andcost estimation. By using the MS Project, the cost of all activities are calculated automatically atthe time of resource allocation.TaskTask Name Duration Start Finish Predecessors Resource Names CostModeAuto Mon Mon 32,150.00Project Plan 51 daysScheduled 1/12 3/23 € Complete CADAuto Mon FriDiagrams, 40 hrs Designer,Project 4,000.00 €Scheduled 1/12 1/16 Feasibility Leader Study and 3DModels CAD Designer,CANAuto Configuration Mon Thu Electronic26 hrs 2 3,100.00 €Scheduled of Electric 1/19 1/22 Board[1],ProjectBoard Leader DocumentCADAuto for Test Thu Thu 12,000.00120 hrs 3 Designer,ProjectScheduled Procedure 1/22 2/12 €LeaderSpecification PurchaseAuto Thu FriComponents 10 hrs 3,4 CAD Designer 500.00 €Scheduled 2/12 2/13and PCB PreparingAuto User Fri Tue CAD Designer,Head14 hrs 5 1,400.00 €Scheduled Maintenance 2/13 2/17 of Technical OfficeManual Deal withSuppliersAuto Tue Tue(Purchase and 122 hrs 6 Project Leader 6,100.00 €Scheduled 2/17 3/10Assembled theMaterial)CAD Designer,DzusScrews and Assemble ofBolts[1],ExternalPanels andAuto Tue Tue consultant for PanelLink all 40 hrs 7 3,150.00 €Scheduled 3/10 3/17 Mounting[1],HarnessElectricaland Wiring[1],MetalConnectionsBox[1],Painting andSurface Treatment[1],Platesand Supports[1] Firmware Packaging andAuto Tue Thuand Software 20 hrs 8 Delivery 1,100.00 €Scheduled 3/17 3/19Installation Costs[1],TechniciansAuto Fri Mon Testing 16 hrs 9 Project Leader 800.00 €Scheduled 3/20 3/23Table 4. Resource with Cost Estimation TableIn the column “Resource Names”, the resources are added that related to the tasks. Thecost is estimated by the duration of each task. This cost estimation process in every project isuseful for estimate the overall budget in the beginning of the project. 7. Temporal RepresentationFrom the CBS structure, the project manager and the client knows the overall budget ofthe project at the beginning. At each stage of the project, the budget is compare with thescheduled budget. Always the actual value is compared with the planned value of the project.This actual value will vary sometimes from the planned value. In this project, the actual valuecannot be calculated. Because, no one task still not completed as per the allocation of each task.The below graph shows the relationship between duration and cost of this project. "