Which factor has the greatest impact on the estimated per unit labor cost for a project？（）

A.Evaluate phase exit milestones using sufficiency criteria
B.Flexible entry and exit criteria to minimize schedule delays
C.Quality measures reported only to the project steering committee
D.Many work teams with few members to maximize the number of deliverable hand-offs

A.The high level budget estimates are inaccurate
B.The organizational spending plan is inaccurate
C.The budget is not aligned with the spending plan of the organization
D.The detailed bottom up budget will need to be adjusted