Since the start, your software development project has failed to meet the cost objectives. So far, the projects CPI has varied between 0.5 and 0.75 throughout the project. It is becoming clearer that you will continue to witness such variations going forward. Which of the following methods of forecasting ETC is the least accurate a. ETC based on bottom-up estimates b. ETC based on new estimates c. ETC based on CPI and SPI d. ETC based on BAC e. ETC based on CPI