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You work for Writer’s Block, a service that reviews and critiques manuscripts for aspiring writers. You were appointed to be the project manager for a new computer system that logs, tracks, and saves submitted manuscripts along with the editor’s notes. You hired and operated with a vendor who wrote the system from scratch to your specifications. You are overseeing a report regarding certain aspects of the project’s performance, and one of the measurements on the report evaluates the difference between the budget at completion and the estimate at completion. Which of the following does this reflect?  


Variance at completion is calculated this way: BAC − EAC.