12-month railway project that is planned to spend $3M per month for a total budget at completion (BAC) of $36M. The project is 2 months along and according to the planned vs. actual cost figures is underspent by 50%. But after 2 months of work, 10 % of work has been completed so "EV" is 10% of the total $36M budget, which is $3.6M. Calculate: Actual Cost (AC), Schedule Variance (SV), Cost Variance (CV), Cost Performance Index (CPI) and Schedule Performance Index (SPI) and write the observations