You are working on a project that is similar in scope to a project performed last year by your company. You might consider which of the following?

the work break down structure of the former project is of course needed as a template and variations are accounted for. After which the cost of undergoing the project at the present time is justified against the benefit of the former similar project. 

Appreciation for your invitation. It is Option C. Using the previous project's WBS as a template.

My answer is for the option (C)

Most appropriate choice, in my opinion is C - as a WBS template & thanks for the invite.

Using the previous project's WBS as a template

As a cost engineer, I will take the benefits of WBS and Cost benefits from the previous experience. although all the options are useable but Cost of the project is my prime concern. 

I do choose the Option C & D.

As you know, for any Project the main aspects are Cost, Scope and Time. To reduce the Cost and Time, I can reuse my Previous Project's  WBS as a Template and Cost Benefit Analysis to fulfill my current Project needs as it will give me a Justification for reusing in future prospective.

Thanks for the invitation and i agree with Mr.Challa.

Option C is most appropriate.

All others are variable at dependent on project and its deliverable, hence it changes with project scope, and client requirement.