Judging The lowest-level task! To judge the lowest-level task, you should accommodate in your WBS, a willingness to utilize one of the mentioned options, budget or time criteria. The lowest-level task should require at least .25 to 2 percent of the total budget or project time. You also can use segments, such as half or full days, to define the smallest task levels. These approaches may appear initially imprecise, but they establish a general guideline for the lowest-level tasks in your project.