Compute and Estimate At Completion $($EAC$)$ and Variance At Completion $($VAC$)$ if SPI and CPI both influence the project work when variables given are as follows:

Budget At Completion $(BAC)=30,\frac{000}{-}$ rupees

Earned Value $(EV)=15,\frac{000}{-}$ rupees

Planned Value $(PV)=12,\frac{000}{-}$ rupees

Actual Cost $(AC)=18,\frac{000}{-}$ rupees