As a project manager, your new project has an estimated cost of $$10,000.$ You decide to include an extra $10\%,$ so the final total budget is $$11,000.$ This gives you an additional $$1,000$ to help smooth over any particularly expensive underestimates in the estimated cost budget. What is this an example of$?$

Calculating the variance against baseline

Calculating the estimate at completion $($EAC$)$

Forecasting

The reserve analysis technique