$3\mathrm{.}2$ 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$,117,00,67,00,321,00,112,00,39\%,43,00]]$

C$.$ Schedule performance index $($SPI$)(2)$

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

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

d$.$ Cost performance index $($CPI$)(2)$

A: $,\frac{C}{P}$I $=?$

B: $,\frac{C}{P}$I $=?$

e$.$ Forecasted cost at completion $($FCAC$)$ for each account $($Method $1)$

$(3)$

A: $,$ FCAC $=?$

B: $,$FCAC$=?$

Total: Method $1$ total FCAC of Phase $1=?$