Find the Estimate at Completion $($EAC$)$ for this project.Budget at Completion $($BAC$)=100,000$ USD

Actual Cost $($AC$)=60,000$ USD

Planned Value $($PV$)=50\%$ of $100,000=50,000$ USD

Earned Value $($EV$)=40\%$ of $100,000=40,000$ USD

To calculate the EAC, first you have to calculate the Cost Performance Index:

Cost Performance Index $($CPI$)=$ EV $/$ AC $=40,000/60,000=0\mathrm{.}67$

Estimate at Completion $($EAC$)=$ BAC$/$CPI $=>100,000/0\mathrm{.}67=149,253\mathrm{.}73$

Estimate at Completion $($EAC$)$ is $149,253\mathrm{.}73$ USD