某项目包含A、B、C三项主要活动，项目经理在成本估算时采用自下而上的方法，分别估算出三项活动的成本分别为13万元、23万元和8万元，同时为了应对未来可能遇到的不确定因素，预留了10万元的管理储备，同时为每个活动预留了2万元的准备金。该项目的总预算为（ ）万元。项目进行到第二个月时，实际花费为20万元，完成总工作量的30%。如果项目按照当前绩效继续进展下去，预测项目的完工尚需成本ETC约为（ ）万元。
问题1选项
A.44
B.54
C.60
D.50
问题2选项
A.46.7
B.40.7
C.45
D.46
正确答案及解析
正确答案
解析
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