How would you explain the way EVM methods and techniques can be used to preclude a project from failing to meet approved unsubstantiated and unrealistic time and cost estimates? The EVM formulas are used to forecast performance, so it is not possible to have unrealistic estimates when using EVM. EVM methods and techniques provide an elegant solution for ascribing blame for not meeting unrealistic estimates. The EVM methods provide the early warning indicators for the project team to work harder and overcome the challenge of unrealistic estimates. All the EVM techniques, formulas, tips, tricks, and so forth cannot preclude the project from failing to meet such estimates