Review the Integrated Program Management Report (IPMR) excerpt for System Test & Eval work breakdown structure (WBS) element. What is the cost variance (CV) for this WBS element? (IMAGE DESCRIPTION: All data is for the current period for system test and evaluation. BCWS is 159.2, BCWP is 130.7, ACWP is 197.9, and schedule variance is negative 28.5.) -67.2 67.2 28.5 -38.7