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If the budget of a project is Rs 1,00,000, a total of 3,00,000 has been spent already and 20% work is completed against a target

If the budget of a project is Rs 1,00,000, a total of 3,00,000 has been spent already and 20% work is completed against a target of 40% ?

A. CPI < 1 and SPI > 1

B. CPI > 1 and SPI > 1

C. CPI < 1 and SPI < 1

D. CPI > 1 and SPI < 1

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