$($a$)$

Overall project's BCWS $=100+50+50+70+90+40+50=450$ thousand

Overall project's BCWP $=100+50+50+0+90+0+50=340$ thousand

Overall project's ACWP $=100+55+40+0+140+0+25=360$ thousand

So$,$

Cost Performance Index $($CPI$)=$ BCWP $/$ ACWP $=340/360=0\mathrm{.}944$ which is less than $1\mathrm{.}0.$ Therefore, the project is running overbudget.

Schedule Performance Index $($SPI$)=$ BCWP $/$ BCWS $=340/450=0\mathrm{.}756$ which is less than $1\mathrm{.}0.$ Therefore, the project is delayed.A

Subtasks

Cost status

Schedule status

$1$

$1$

H

CPI

$=$ BCWP$/$ACWP

$=$C$2/$D$2$

$=$C$3/$D$3$

$=$C$4/$D$4$

$32$

$43$

B

C

D

E

BCWS

BCWP

ACWP

SV

$=$ BCWP $-$

Subtasks BCWS BCWP ACWP SV

$=$ BCWP $-$ BCWS CV

$=$ BCWP $-$ ACWP SPI

$=$ BCWP$/$BCWS CPI

$=$ BCWP$/$ACWP Cost status Schedule status

$1100100100001\mathrm{.}001\mathrm{.}000$ As per budget As per schedule

$25050550-51\mathrm{.}000\mathrm{.}909$ Overbudget As per schedule

$35050400101\mathrm{.}001\mathrm{.}250$ Underbudget As per schedule

$47000-7000\mathrm{.}00-$ As per budget Delayed

$590901400-501\mathrm{.}000\mathrm{.}643$ Overbudget As per schedule

$64000-4000\mathrm{.}00-$ As per budget Delayed

$75050250251\mathrm{.}002\mathrm{.}000$ Underbudget As per schedule

$8000------$

Total $450340360-110-200\mathrm{.}7560\mathrm{.}944$ Overbudget Delayed

$($b$)$

BAC $=579$ thousand

The Estimated Cost at Completion $($EAC$)=$ BAC $/$ CPI $=579/0\mathrm{.}944=613$ thousan