During the course of the project, the project management team developed a forecast for the estimate at completion (EAC) based on the project performance. Which of the following statements about EAC is correct?
A. The EAC forecast based on the Bottom-up estimate to complete (ETC) requires a new estimate.
B. The EAC forecast is best estimated using the estimate to complete (ETC) work performed considering both SPI and CPI factors.
C. The EAC forecast is best estimated using the estimate to complete (ETC) work performed at the present CPI.
D. The EAC forecast is best estimated using the estimate to complete (ETC) work performed at the budgeted rate.