77 Chapter VIII. The Work Breakdown Structure Sam received a message that a schedule and cost estimate is required for the project before pro- ceeding with execution. Suddenly it became clear that building a raft was serious business that had to be carefully managed. Not enjoying doing a lot of work for others without adequate recognition (especially for an in-law), Sam proceeded to document the project. First, the functions to be performed by the raft were Iisted on a piece of birch bark using a burnt stick. Realizing that the cost of building the raft increased faster than the increase in its size, Sam decided to make it small, even if it requires multiple trips across the river. Therefore, a means of returning it to the landing on this side of the river was needed. Second, the sketch of the raft was elaborated by detailing the parts that were required to make the completed raft. From these draw- ings, a bill-of-materials was developed. With this basic information in hand, Sam was ready to develop a work breakdown structure (WBS). PREPARING TO DEVELOP THE WORK BREAKDOWN