You are a project manager for Laurel’s Theater Productions. Your new project is coming in over budget and requires a cost change through the cost change control system. You know all of the following statements are true regarding Control Costs except for which one?

A. A description of how cost changes should be managed and controlled is found in the cost management plan.

B. Cost changes are reflected in the cost baseline.

C. EVM is used to determine the cost performance that must be realized for the remaining work of the project to meet the goal.

D. This equation, EAC = BAC / cumulative CPI, is used to forecast an estimate at completion assuming future project performance will be the same as past performance.