The “To Complete Performance Index” (TCPI) is calculated by:

A.
Subtracting the actual costs to date from the estimate at completion

B.
Dividing the budgeted cost of the remaining work by the difference between the estimate at completion and actual costs to date

C.
Multiplying the estimate at completion by the cumulative cost performance index

D.
Adding the estimate at completion to the actual costs to date and multiplying by the cumulative cost performance index