The estimate at completion (EAC) is typically based on:

A. The cost performance index (CPI) and the cost variance (CV).

B. The earned value (EV) and the actual cost for work completed (AC).

C. The actual costs incurred for work completed (AC), and the estimate to complete (ETC) the remaining work. D. The actual costs incurred for work completed (AC), and the cumulative cost performance index (CPI).