Can somebody explain how this answer is reached.

If BCWP =400, ACWP = 410, and BCWS = 350, what is the cost performance index?

A. 0-413

B. 0-82

C. 1-06

D. 1-142

Answer: D

Explanation:

Cost Performance Index (CPI): The ratio of budgeted costs to actual costs (BCWP / ACWP).

If CPI is less than 1, this means that the project is over budget.