Reconcile earned progress and forecast completion cost

Repair cost-forecast.json using these immutable facts in dollars. design: budget 40,000, planned 100%, accepted 100%, actual cost 45,000. build: budget 100,000, planned 60%, accepted 50%, actual cost 70,000. test: budget 60,000, planned 20%, accepted 10%, actual cost 15,000. Earned progress uses accepted fractions only. ledger rows contain id, PV, EV, AC. PV = package budget x planned fraction; EV = budget x accepted fraction; AC = actual expenditure. summary contains BAC, PV, EV, AC, CV, SV, CPI, SPI. BAC sums package budgets; other totals sum their ledger values; CV = EV - AC, SV = EV - PV, CPI = EV/AC, SPI = EV/PV. Use null for an index with a zero denominator. forecast contains futureCPI, ETC, EAC, VAC. ETC = (BAC - EV)/futureCPI; EAC = AC + ETC; VAC = BAC - EAC. A completed mobilization issue explains part of past inefficiency. Remaining work includes confirmed price commitments and repeat execution; the reviewed supplier/staff estimate range permits futureCPI 0.8 through 1.0. Choose a defensible assumption in that range; different assumptions produce valid different forecasts. To submit this worksheet, computed EAC must fit the current $250,000 funding authority. An estimate above authority needs a separate investment decision, not a changed printed total. Money may be rounded to cents and indices to six decimals; row order is immaterial. Keep accepted progress and actual costs unchanged. Repair and rerun without Reset. These evidence bounds and funding limits are scenario policies, not universal PMI thresholds.