You have a project to be completed in 5 months. By the second month, project team members report it is 30% complete. The planned budgeted cost at the second month was $20,000. You have spent $25,000 of the project's $70,000 budget. What is the PV, AC, BAC, EV, CV, CPI, SV, SPI, ETC, and EAC at the day of reporting the project status? 

Comment on the results and explain each of them briefly.

( PV: Planned Value; AC: Actual Cost; BAC: Budget At Completion; EV: Earned Value; CV: Cost Variance; SV: Schedule Variance; CPI: Cost Performance Index; SPI: Schedule Performance Index; ETC: Estimate To Completion; EAC: Estimate At Completion )