If earned value (EV) = 350, actual cost (AC) = 400, and planned value (PV) = 325, what is the cost variance?

CV=EV−AC

Given:

• Earned Value (EV) = 350
• Actual Cost (AC) = 400

Plugging in the values:

$CV=350-400=-50\backslash text\{CV\}\; =\; 350\; –\; 400\; =\; -50$

So, the cost variance is:

D. -50