There a large-scale infrastructure project involving the construction of a new urban transit system, including multiple subway stations, tracks, and associated facilities. The project was initially scheduled for completion in 36 months. However, a series of unforeseen delays emerged, including labor strikes, supply chain disruptions, and unexpected geological challenges. As a result, the project's timeline extended by an additional 12 months. Discuss 5 How do these unforeseen delays impact the accurate allocation of costs