Question 3 [9] You are the project manager at a large company. You must control the cost of a Data Priv Project (POPI Act). Phase 1 will take six months to complete, and you are three months it. The control units represent working hours. The partial structure of Phase 1 is as follows: POPI Act Compliance Project - PHASE 1 A: Record Data Sets B: Policies and Staff B1: Policies and procedures B2: Staff awareness training For A and for B (B1 and B2), which are sub-accounts of the Phase 1 account, you have the following information: Project Sub- Account BCAC ACWP BQAC AQWP Percentage complete (%) BCWS A 50% B1 55,00 100,00 50,00 48,00 120,00 12,00 50,00 45,00 56,00 35,00 40,00 30,00 55,00 32,50 33,50 75% 35% B2 Calculate the following values, rounding to 2 decimals: 3.1. Cost Variance (CV) A-CV = ? B1 - CV = ? B2-CV = ? 3.2. Schedule Variance (SV) A-SV = ? B1 - SV = ? B2 - SV = ? (3) 3.3. Schedule Performance Index (SPI) A-SPI = ? B1 - SPI = ? B2-SPI = ? (3)