A project that should have been $70$ percent complete by now is only $55$ percent complete. The total project budget is US$$210,000,$ and the actual cost spent to date is US$$162,000.$

What is the scheduled performance index $($SPI$)$ and cost performance index $($CPI$)$ of this project?

A$)$ The SPI is $0\mathrm{.}79,$ and the CPI is $0\mathrm{.}71.$

B$)$ The SPI is $1\mathrm{.}27,$ and the CPI is $0\mathrm{.}98$

C$)$ The SPI is $0\mathrm{.}82,$ and the CPI is $1\mathrm{.}05$

D$)$ The SPI is $0\mathrm{.}99,$ and the CPI is $0\mathrm{.}96.$