50. Project cash reserves are often used for adjustments in escalation factors, which may be beyond the control of the project manager. Other than possible financing (interest) cost and taxes, the three most common escalation factors involve changes in:

A. Overhead rates, labor rates, and material costs B. Rework, cost-of-living adjustments, and overtime C. Material costs, shipping costs, and scope changes D. Labor rates, material costs, and cost reporting