The customer and supplier have signed a contract stipulating the project requirements. Due to extensive experience on this type of project, the project manager instructs the planning team to bypass the development of a work breakdown structure (WBS) and begin scheduling resources and tasks. The project manager has dropped one of the customer’s requirements from the plan because the project manager’s experience has shown that it is NOT needed. Midway through the project, the labor costs exceed the budget by 30 percent.To what reason would this MOST likely be attributed?
A、Failure to use parametric estimating techniques
B、Unidentified work not being budgeted
C、Failure to use non-parametric estimating technique
D、Flawed contracting