$2\mathrm{.}1$ Read carefully and answer the questions.

$(12)$

For the Mega IT company project, you have to keep control over the cost of the project. Phase $1$ will take six $(6)$ months to complete, and you are three $(3)$ months into it$.$ The control units represent working hours.

The partial structure of Phase $1$ is as follonic.

For A and $B,$ which are sub$-$accounts of the Phase $1$ account, you have the following information:

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$\backslash$table$[[\backslash$table$[[$Project$],[$Sub$-],[$Account$]],$BCAC,ACWP,BQAC,AQWP,$\backslash$table$[[$Percentage$],[$complete$],[(\%)]],$BCWS$],[$A$,325,00,125,00,127,00,180,00,40\%,125,00],[$B$,220,00,110,00,145,00,110,00,35\%,80,00]]$

Calculate the following values:

$2\mathrm{.}1\mathrm{.}1$ Cost variance $(CV).$

$(2)$

A$.,CV=?$

B$.,CV=?$

$2\mathrm{.}1\mathrm{.}2$ Schedule variance $($SV$).$

$(2)$

A$.,SV=?$

B$.,SV=?$

$2\mathrm{.}1\mathrm{.}3$ Schedule performance index $($SPI$).$

$\frac{S}{P}$I $=E\frac{V}{P}V$

A$.\frac{S}{P}$I $=?$

B$.,\frac{S}{P}$I $=?$