【单选题】

The former head of your project office recently fell to his death during a MountEverest summit attempt. You are the new head of the project office. You are eager to “run the show” because of ongoing confusion in your organization regarding project plans and schedules. Unfortunately, many project managers believe the plan is the schedule. You realize that the plan is much more than a schedule and have decided to issue guidelines concerning items that should compose project plans. Your guidelines state the WBS ______ .

A、does not need to be included in the plan because it would be reflected in the schedule
B．should be included as part of the scope management plan
C．should be developed, but only to the second level
D．should be developed to the level at which control will be exercised