You are the project manager for a custom home-building construction company. You are working on the model home project for the upcoming Show Homes Tour. The model home includes Internet connections in every room, talking appliances, and wiring for home theaters.

You are working on the cost performance baseline for this project. All of the following statements are true except which one?

A. This process aggregates the estimated costs of project activities, including risks and contingency reserves.

B. The cost performance baseline will be used to measure variances and future project performance.

C. This process assigns cost estimates for expected future period operating costs.

D. The cost performance baseline is the time-phased budget at completion for the project.