You are working on a project to set up a call center for your client. The duration of the project is two years. One year has passed, however, only $40\%$ of the work has been completed against the schedule, which says that by now $60\%$ of the work should have been completed. To date, you have spent $50\%$ of the budget. What is the cost performance index of the project at this one year milestone?

Question $4$ options:

$1\mathrm{.}25$

$0\mathrm{.}8$

$0\mathrm{.}67$

$1\mathrm{.}5$