Which of the following statement regarding WBS are true?

Which of the following statement regarding WBS are true?
A. Work include in the WBS is considered outside the scope of the project
B. For productivity reasons, the WBS should be organized in the hierarchy that models the organizational hierarchy
C. The WBS is an output of scope definition process
D. Each item in the WBS is generally assigned a unique identifier that can provide a means to track costs and resources
E. The lowest level in a WBS is called a work activity

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