PV = $110
BAC = $320
EV = 20*100% + 15*100% + 100*50% + 35*80% = $113
AC = $150
So,
CPI = EV / AC = 113/150 = 0.7533
The Estimate At Completion, EAC = AC + (BAC - EV) / CPI = 150 + (320 - 113) / 0.7533 = $424.78
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