Year	Budgeted Costs	Actual Costs	Cumulative Budgeted Costs	Cumulative Actual Costs
1	$100,000	$120,000
2	$150,000	$140,000
3	$200,000	$190,000

Complete the table and answer the following questions:

1. Calculate the cumulative budgeted costs and cumulative actual costs for each year.
2. Determine the cost variance for each year.
3. Analyze the cost trends and their potential impact on the project's financial performance.