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Question on Law of diminishing return

 

Can you please explain me the below question from OliverLehman

71.

A project sponsor requested earned value data on two concurrent projects from the project managers. Both projects are regarded as equally important and strategically beneficial and have been finished by over 80%. He received the following information:

Project A: 

   PV: $1,800,000

   EV: $2,300,000

   AC: $2,100,000

Project B:

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