The correct answer is C. Spreadsheets . A work breakdown structure can be presented in several formats, depending on the project’s needs, reporting style, and level of detail. When deliverables, tasks, work packages, identifiers, responsibilities, durations, costs, or status information are arranged in rows and columns, the format is a spreadsheet-based WBS. This approach is practical for tabular decomposition, filtering, sorting, assigning owners, linking estimates, and integrating with cost or schedule information. A list format would normally present deliverables or work packages in an indented hierarchical list without the tabular structure described in the question. A flowchart would show graphical relationships, movement, or process logic, not simply deliverables and tasks arranged in rows and columns. Therefore, the wording “columns and rows” clearly indicates a spreadsheet format. PMBOK also recognizes the WBS dictionary as a document that gives detailed information about deliverables, activities, and planning for each WBS component, which is commonly supported by structured tabular information. The uploaded source question presents “Spreadsheets” as the format associated with rows and columns.
Reference topics: work breakdown structure, WBS formats, spreadsheet WBS, deliverables, tasks, scope decomposition.