Project has just completed the 87th item in its action plan. Itwas scheduled to

Project has just completed the 87th item in its action plan. Itwas scheduled to have spent $168000 at this point in the plan buthas actually spent only $156000. The foreman estimates that thevalue of the work actually finished is about $162 000. What arethe spending and schedule variances for the project? What are theSPI and CPI