Calculate the cost variance and the estimated project cost at completion for the following cost data. The cost performance of R.C. Skeleton is assumed to continue in the same manner. However, a problem in the bricks being supplied was found to cause the poor cost performance of brickwork. A new supplier and brick is being used that conforms to standards. Estimated Contract Item Total Direct Cost (EP) Earthworks Foundations R.C. Skeleton Brickwork Finishing 20,000 30,000 60,000 15,000 30,000 Percent Complete 100 100 75 30 0 Actual Cost to Date (EP) 22,000 34,000 44,000 5,000