You're the project manager of the GHQ Project and you're reviewing the performance of the project. The planned value (PV) of the project is $470, the actual cost (AC) is $430, and the earned value (EV) is $460. The budget at completion (BAC) of the project is $525 and though it is now complete, the project is two weeks late. The estimate at completion (EAC) is $500. What is the variance at completion (VAC)? $65 $20 $25