Which earned value management (EVM) metric is a measure of the cost efficiency of budgeted resources expressed as a ratio of earned value (EV) to actual cost (AC) and is considered a critical EVM metric?

Which earned value management (EVM) metric is a measure of the cost efficiency of budgeted resources expressed as a ratio of earned value (EV) to actual cost (AC) and is considered a critical EVM metric?
A. Cost variance (CV)
B. Cost performance index (CPI)
C. Budget at completion (BAC)
D. Variance at completion (VAC)

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