In month nine of a 12 month project, the customer approaches the project manager
believing the project is at risk because 85% of the funds have been expended already. To
give the customer a more accurate assessment, the project manager calculates the Cost
Variance (CV) using which of the following formulas?
A.
 CV = EV – AC 
 
B.
 CV = PV – AC
C.
 CV = AC – EV
D.
 CV = EV – PV