A project’s original budget at completion (BAC) was calculated as US$100,000, but the estimate at completion (EAC) is US$120,000 if the schedule performance index (SPI) is equal to 1, what is the cost performance index (CPI)?

A project’s original budget at completion (BAC) was calculated as US$100,000, but the estimate at completion (EAC) is US$120,000 if the schedule performance index (SPI) is equal to 1, what is the cost performance index (CPI)?
A . Equal to 1.2
B . Less than 1
C . Equal to 1
D . Greater than 1

Answer: B

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