When analyzing EVM Cost and Schedule Varian ces, which of the f ollo wing is true? @ can indicate overruns and underruns and the number of days that a program is ahead or behind schedule O Negative values indicate that the work is prog ress ing better than originally planned for cost only O Positive values indicate that the work is prog ress ing better than originally planned for both cost and schedule O Negative values indicate that the work is prog ress ing better than originally planned for both cost and schedule Some of the steps of the DoD Cost Es timati ng Guide's cost estimating process incl ude