$71.$ Pick up the correct statement from the following:

A$.$ The estimated value of the work excluding the amount for contingencies, work charged establishment, tool and plants, is called work value

B$.$ The actual expenditure involved to complete a work including incidental, O establishment and travelling charges, is called actual cost

C$.$ The formal acceptance by the administrative department for incurring an expenditure O on the work, is called administrative approval

D$.$ All the above