A. travel and training costs
B. hardware and software costs
C. effort costs (the costs of paying software engineers and managers)
D. all of the mentioned
✅ The correct answer is option D.
Explanation: Estimation involves working out how much effort is required to complete each activity and, from this, calculating the total cost of activities.
Explanation: Estimation involves working out how much effort is required to complete each activity and, from this, calculating the total cost of activities.