A project manager is managing project scope and creating a work breakdown structure (WBS) with the team. How should the project manager structure the WBS?

The Work Breakdown Structure (WBS) is a hierarchical decomposition of the total scope of work to be carried out by the project team to accomplish the project objectives and create the required deliverables. It is fundamentally deliverable-oriented, meaning it breaks down the project into smaller, manageable components based on the outputs or results that need to be produced. While customer needs drive the overall project and team members execute the work, the WBS itself is structured around the tangible deliverables. Cost is a factor in project planning but not the primary organizing principle for the WBS.