The best answer is D
i TCPI is the projection of the future cost performance that must be
achieved on the remaining work to achieve a management goal such as
the original Budget At Completion (BAC) or a calculated Estimate At
Completion (EAC).
ii All of these formulae use standard Earned Value Management
acronyms:
Option ‘a’ calculates EAC based on future work being performed at
budgeted rates
Option ‘b’ calculates TCPI based on BAC (the question asked for EAC)
Option ‘c’ calculates EAC based on future work being performed at the
same CPI as the completed work.
iii For more on TCPI see:
https://mosaicprojects.com.au/WhitePapers/WP1097_TCPI_in_EVM.pdf