Please Answer the following question

Refer to the Case Study Below:

Create a WBS and WBS Dictionary.  Now that your group (at Corwin) has a firm understanding of the product scope (i.e., “the features and functions that characterize” [the new rubber material] p. 154, PMBOK 5e), as well as the project scope (i.e., the work necessary to deliver the product), create a WBS (no deeper than Level 4 on any tranche) and WBS Dictionary.  The following elements of the WBS dictionary must be completed:  WBS ID, WBS Element Name, Description, Accountable Person, Acceptance Criteria, Assumptions, Constraints.  For project management-related work deliverables (e.g, plans, meetings and reviews, reports), also complete the Activity ID and Activity for each work package,

Additional considerations: The project will be completed in phases so preparing a WBS with phases at level 2 is a sensible way to design the WBS.  The project phases are: 1.1. Project Planning, 1.2. Rubber Material Research, 1.3 Rubber Material Development, and 1.4 Project Close.  The work required to complete the project associated with project management for execution, monitoring and controlling processes, can be sub-elements in the research and development phases.  The lucrative production contract (a hopeful outcome) is not part of this project, but could be part of the business decision by Corwin to expend their own funds to complete the development if additional funding is needed.