$3\mathrm{.}2$ For a data migration project $($Mega IT project$)$ at a large company of which you are the project manager, you must control the costs of the project. Phase $1$ will take six $(6)$ months to complete, and you are three $(3)$ months into it$.$ The partial structure of Phase $1$ is as follows:

$(11)$

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

$\backslash$table$[[\backslash$table$[[$Project$],[$Sub$-],[$Account$]],$BCAC,ACWP,BQAC,AQWP,$\backslash$table$[[$Percentage$],[$complete$],[(\%)]],$BCWS$],[$A$,110,00,77,00,250,00,21,00,51\%,54,00],[$B$,117,00,67,00,321,00,112,00,39\%,43,00]]$

Calculate the following values, rounding to two $(2)$ decimals:

a$.$ Cost variance $($CV$)(2)$

A: $,CV=?$

B: $,CV=?$

b$.$ Schedule variance $($SV$)(2)$

A: $,SV=?$

B: $,SV=?$