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The following questions refer to Tables 1–3 (all values are in thousands). Table

ID: 354042 • Letter: T

Question

The following questions refer to Tables 1–3 (all values are in thousands).

Table 1 Budgeted Costs

                                                                 Week

                             TBC       1            2            3            4            5

Task 1                 55          25          15          15

Task 2                 75          25          40          10

Task 3                 40                                      20          20

Task 4                 30                                                     15          15

Table 2 Actual Costs

                                                                  Week

                                           1            2            3            4            5

Task 1                               20          30          10

Task 2                               25          45          20

Task 3                                                            25          5

Task 4                                                                          15          10

Table 3 Percentage of Work Complete

                                                                   Week

                                           1            2            3            4            5

Task 1                               35          75          100

Task 2                               25          40          90          100

Task 3                                                            50          60          90

Task 4

What is the CBC at the end of week 3?

What is the CAC at the end of week 3?

What is the CEV at the end of week 3?

What are the CV and SV at the end of week 3?

What are the CPI, SPI and CSI at the end of week 3?

What is the FCAC as of the end of Week 3? Show the two different calculations from the text.

Explanation / Answer

CBC = Cumulative Budgeted Cost (up to week 3)

= 55+75+20 = 150

CAC = Cumulative Actual Cost (up to week 3)

= 20+30+10+25+45+20+25 = 175

CEV = Cumulative Earned Value (up to week 3) = % of budgeted cost completed up to week 3

= 25*35% + 15*75% + 15*100% + 25*25% + 40*40% + 10*90% + 20*50% = 76.25

CV = CEV - CAC = 76.25 - 175 = -98.75; SV = CEV - CBC = 76.25 - 150 = -73.75

CPI = CEV / CAC = 76.25 / 175 = 0.435; SPI = CEV / CBC = 76.25 / 150 = 0.508; CSI = CPI x SPI = 0.221

FCAC

Method 1: FCAC = TBC / CPI = 200 / 0.435 = 459.8 (assuming same rate of efficiency)
Method 2: FCAC = CAC + (TBC - CEV) = 175 + (200 - 76.25) = 298.75 (assuming that the remaining work will be done as per budget)