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Earned Value calculation - Ritas (6th edition) confusion

Hi,

I am studying Rita's book for my PMP preparation and it has been extremely helpful to understand lots of concepts. Currently I am on Cost Management (chapter 7) and I got very clear understanding of Earned Value analysis.

I am working on the exercises on the last of the chapter and i was able to understand and calculate all the values correctly from first exercise (Fence#1 page 245). However, while working on the second exercise (Fence #2 Page 246), I am having hard time to understand how the different values are understood from chart.

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