1. Are the VP's comments about costs and program change correct? Yes! As we saw in the case study, Spokane industries are very particular about earned value reporting, as we saw in reports that the Franklin electronics supplied appeared to be very basic in their view. The cost variance values ​​in the 2nd month are as 6K, 2K, 3K, 3K, here the total comes to 14k ($14,000) and the same cost variance values ​​in the next month are presented as 7K, 3K, 5K, 10K ($25,000) respectively, so here we can see that the values ​​provided in the 2nd month are less than 3/4 of the 3rd month. Regarding the schedule variance, the values ​​assigned to the 2nd month are 8K, 1K, 2K, 20K ($31,000), the 3rd month calculations are in the order 12K, 3K, 4K, 26K ($45,000), therefore seeing this we can easily state that the deviation from the schedule is overestimated by almost 50% compared to its value in the previous month. So, whatever the sponsor said in the case study is true. I hope their main goal for needing these earned value reports is to reduce cross-talk...