See the Excel workbook entitled Services and Supplies for Project Office . This workbook contains a single sheet reporting M&S expenditures from the WIPAC accounting database Masterpiece. Expenses relevant to WBS 1.1 (shipping, teleconference services, panel travel, computing, etc.) were identified by the Project Manager and an average of the first 3 years was computed in Column K. A sum of the expenses was tabulated in Cell K5 for PY5. PY6 included estimated deployment costs. PY7 and 8 were estimated as copies of PY6.