ACME consultants have presented the following costs for their client's business transformation project: Activity Cost (USD) Appoint marketing experts 10,000 Prepare enhanced product and service designs 35,000 Implement approved designs. 60,000 Test new products and services 3,000 Transfer new products and services to client. 1,000 a.) Calculate the total project budget or budget at completion (BAC) using a 15% contingency reserve for known risks. (4 marks) b.) In the third month of the project, a planned value (PV) of 100,000 USD was estimated. Calculate the earned value (EV) of the project if 100% of the planned work has been completed. (1 mark) c.) Determine the schedule performance index (SPI). (1 mark) d.) Determine the cost performance index (CPI) if the actual cost of the project for the third month was 95,000 USD. e.) Comment on the project's current cost and schedule performance. (1 mark) (1 mark)