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

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 follows:

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

Calculate the following values:

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

A$.,CV=?$

B$.,CV=?$

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

A$.,SV=?$

B$.,SV=?$

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

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

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