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Q.1 A water main project is scheduled to have a duration of 10 months at a budge

ID: 350046 • Letter: Q

Question

Q.1 A water main project is scheduled to have a duration of 10 months at a budget of $100,000, and the budgeted cost is linearly distributed over the duration. The following information is available as of reporting date (month 5). The project is one month ahead of schedule and has cost savings of S10,000. Calculate 1 2 3 4 5 6 CPI and SPI at report date The cost, and schedule variances at report date. Forecast cost at completion under two different assumptions Cost Variances at completion. Performance that must be achieved in order to complete the project on its budget. Make clear and precise comments on the forecasted cost done in (3)

Explanation / Answer

Planned value (PV) at the end of month 5 = 50% x BAC = $100,000/2 = $50,000
Earned value (EV) at the end of month 6 = work completed of worth of 6 month = $60,000
Actual cost (AC) = $60,000 - $10,000 = $50,000

(1)

CPI = EV/AC = 1.2
SPI = EV/PV = 1.2

(2)

CV = EV - AC = $10,000
SV = EV - PV = $10,000

(3)

Assumption 1: Estimate at completion (EAC) = BAC / CPI = $100,000/1.2 = $83,333

Assumption 2: EAC = AC + (BAC – EV) = $50,000 + ($100,000 – $60,000) = $90,000

(4)

Cost variance at completion = BAC - EAC = $100,000 - $9000 = $10,000 or $100,000 - $83,333 = $733,333 depending on which assumptions we have bought in.

(5)

In the next 5 months, the project should not get overbudget or behind schedule i.e. the positive CPI and SPI must be sustained.

(6)

For assumption 1, we assume that the project will continue to perform to the end as it was performing until now, i.e. the future performance will be the same as past performance.

For assumption 2, though we have deviated from your budget estimate, we commit that from now onwards we will complete the remaining work as planned.