In month nine of a 12 month project, the customer approaches the project manager believing the project is at risk because 85% of the funds have been expended already. To give the customer a more…

In month nine of a 12 month project, the customer approaches the project manager believing the project is at risk because 85% of the funds have been expended already. To give the customer a more accurate assessment, the project manager calculates the Cost Variance (CV) using which of the following formulas?