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Help me with this question.

I have difficulty with this question.Please see below.

Question:Which of the follwing is needed to develop detailed project cost estimate?

A.  Management plan

B. Resource requirement 

C. Project charter

D.   Cost plan

Answer given is  B.

So my understanding is this is "Estimate cost" process under Project Cost management.

I do not see  resource requiremet is input to this process.

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